Actions Are Needed to Improve the Safeguarding of Taxpayer Information at Volunteer Program Sites

The Commissioner, Wage and Investment Division, should reinforce training for SPEC function reviewers and site coordinators on how to report volunteers who are caught violating the Volunteer Standards of Conduct. Site reviewers should confirm an understanding of these processes and procedures with site coordinators as part of the SPEC function's reviews. Training should also address the importance of SPEC function territory managers using the Volunteer Registry to ensure that banned volunteers do not regain entry into the program.

The Commissioner, Wage and Investment Division, should develop procedures to evaluate security incidents at Volunteer Program sites to identify affected taxpayers whose information is at risk and forward their TINs to the Return Integrity and Compliance Services function for evaluation and potential inclusion on the DSL. The procedures should include steps to identify taxpayers whose returns were prepared by a volunteer who the SPEC function banned from the Volunteer Program.

The Commissioner, Wage and Investment Division, should emphasize to all volunteer sites and partners their responsibilities in Publication 4299 to evaluate and report to the IRS all partner-owned and IRS-loaned lost or stolen computers. Site reviewers should confirm the site coordinators' understanding of these procedures during the SPEC function's site reviews. In addition, when lost or stolen computers are reported, ensure that Forms 13747 are prepared and include all information needed to determine the extent to which taxpayer data may be at risk.