[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.803]

[Page 139]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
                Subpart H_Tax Counseling for the Elderly
 
Sec. 601.803  Program operations and requirements.

    (a) Objective. The objective of the Tax Counseling for the Elderly 
program is to provide free assistance in the preparation of Federal 
income tax returns to elderly taxpayers age 60 and over, by providing 
training, technical and administrative support to volunteers under the 
direction of non-profit agencies and organizations that have cooperative 
agreements with the Internal Revenue Service.
    (b) Period of program operations. Most tax return preparation 
assistance will be provided to elderly taxpayers during the period for 
filing Federal income tax returns, from January 1 to April 15 each year. 
However, the program activities required to ensure elderly taxpayers 
efficient and quality tax assistance will normally be conducted year 
round. Program operations will generally be divided into the following 
segments each year: October--recruit volunteers; November and December--
set training and testing schedules for volunteers, identify assistance 
sites, complete publicity plans for sites; December and January--train 
and test volunteers, set volunteer assistance schedules; January through 
May--provide tax assistance, conduct publicity for sites; May and June--
prepare final reports and evaluate program; July and August--prepare for 
next year's program.
    (c) Assistance requirements. All tax return preparation assistance 
provided under Tax Counseling for the Elderly programs must be provided 
free of charge to taxpayers and must be provided only to elderly 
individuals. An elderly individual is an individual age 60 or over at 
the close of the individual's taxable year with respect to which tax 
return preparation assistance is to be provided. Where a joint return is 
involved, assistance may be provided where only one spouse satisfies the 
60 year age requirement.
    (d) Training and testing of volunteers. Volunteers will normally be 
provided training and will normally be required to pass tests designed 
to measure their understanding of Federal tax subjects on which they 
will provide tax return assistance. Volunteers who do not receive a 
satisfactory score will not be eligible to participate in the program.
    (e) Confidentiality of tax information. Program sponsors must obtain 
written assurance from all volunteers and all other individuals involved 
in the program, to respect the confidentiality of income and financial 
information known as a result of preparation of a return or of providing 
tax counseling assistance in the preparation of Federal income tax 
returns.