What is the purpose of IRS Form 14446?

IRS Form 14446, known as the Volunteer Standards of Conduct, serves to outline the ethical expectations for volunteers involved in the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs. This form is critical because it communicates the standards of behavior required from volunteers to ensure that they maintain professional integrity and provide quality service to taxpayers.

The form emphasizes the importance of treating all clients with respect, providing accurate information, and safeguarding client confidentiality. By understanding and adhering to these ethical guidelines, volunteers can foster an environment of trust and effectively contribute to the mission of assisting individuals with their tax preparation needs.

In contrast, other options do not accurately represent the purpose of Form 14446. It does not pertain to tax refund requests, tracking volunteer hours, or summarizing tax law changes. Rather, it specifically focuses on the conduct of volunteers, reinforcing the commitment to ethical practices within the program.