"Arthur Kamlet" <kamlet[at]panix.com> wrote:
- quote -

That was what I was looking for.
I've already gone through training but some volunteers have
been getting cold feet. As they say no good deed goes
unpunished, and this is a new VITA site that has some
planning problems from the beginning.

Again Thanks,
Rick


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"Rick USENET" <nobody[at]home.com> wrote:

- quote -

I am currently a TCE/VITA volunteer. Do you mean liability
insurance for physical damage, accident, things like that?
Or do you mean are you held liable for mistakes on returns?
Ans is no to mistakes, you are not held liable. First part
would have to be answered by local district.

tks

bw

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"Rick USENET" <nobody[at]home.com> writes:

- quote -

I've been a VITA volunteer for years and have never heard of
anyone carrying liability insurance. Why are you worried?

Phil Marti
Clarksburg, MD

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Rick USENET wrote:

- quote -

First, volunteering your time at this late date is likely to
be rejected for the 2004 tax season. Most local programs
have been conducting training classes throughout January,
with the start of site availability the first of February.
Your wish to volunteer is commendable, the program always
needs new counselors, but you should have decided to do this
in December. Maybe next year.

I have worked with the AARP TaxAide program (uses the same
materials as VITA) for a number of years. The
preparer/counselor does not sign the return forms (they are
not PAID), only identifies the site number for tracking
purposes. Liability and accident insurance is provided to
the volunteers by the program, and covers the type of
situation you are concerned about and accidents that happen
to the volunteer while performing this service (slips,
falls, traffic accidents while traveling to or from the
site, etc). The insurance is provided at no cost to the
volunteer.

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- quote -

Arguable personal liability can rarely happen. You're not
liable in equity for any add'l tax or interest the t/p has
to pay as a result of an error you make. The t/p is always
liable for the correct amount of tax owing were the return
prepared correctly, so thus no damages there.

You could be liable for accuracy-related penalties IRS
assesses, but this penalty applies only to audits of tax
returns, but it's not applicable to error notices sent from
Service Centers; and audits are usually on more complex
returns than VITA people prepare. Further, the penalty
would not apply to a t/p where the error was made by the
preparer, which t/p would very effectively so argue to IRS
if he/she could show to be the case.

In any event, 42 USC 14503 provides liability immunity for
volunteers to governmental or nonprofit organizations, if
properly trained and not willful or criminal neglect. This
law does not protect the organization itself, but their
willingness to sponsor VITA activity suggests that in their
experience, t/p's seeking VITA help have neither the money
nor inclination to hire lawyers, should a mere IRS error
notice allegedly cause trauma to the extent of loss of
consortium. ;-)

Reg,
Fred F.

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Rick, I did VITA for 16 years in 3 states. I taught it for
6 years. This has been 13 years ago. We were told that we
were not responsible for anything, thus not liable for
anything. The taxpayer was the person(s) responsible. We
were just volunteers. The IRS may have changed their
policy, but I wouldn't think so.

Maybe someone who is more timely than I can ring in about
the subject.

Missy Doyle

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Rick USENET <nobody[at]home.com> wrote:

- quote -

If you have passed the VITA test and have been certified as a VITA
instructor, you have protection of the Volunteer Protection Act of
1997, signed by Pres. Clinton on June 18, 1997.

The key section of that law states:

EC. 4. LIMITATION ON LIABILITY FOR VOLUNTEERS.
(a) LIABILITY PROTECTION FOR VOLUNTEERS- Except as
provided in subsections (b) and (d), no volunteer
of a nonprofit organization or governmental entity
shall be liable for harm caused by an act or
omission of the volunteer on behalf of the
organization or entity
if--
(1) the volunteer was acting within the scope of
the volunteer's responsibilities in the
nonprofit organization or governmental entity
at the time of the act or omission;
(2) if appropriate or required, the volunteer was
properly licensed, certified, or authorized by
the appropriate authorities for the activities
or practice in the State in which the harm
occurred, where the activities were or practice
was undertaken within the scope of the volunteer's
responsibilities in the nonprofit organization or
governmental entity;
(3) the harm was not caused by willful or criminal
misconduct, gross negligence, reckless misconduct,
or a conscious, flagrant indifference to the rights
or safety of the individual harmed by the volunteer;
and
(4) the harm was not caused by the volunteer operating a
motor vehicle, vessel, aircraft, or other vehicle
for which the State requires the operator or the owner
of the vehicle, craft, or vessel to--
(A) possess an operator's license; or
(B) maintain insurance.

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

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I am considering volunteering for a local VITA program. One
thing that concerns me is personal liability. As they say
no good deed goes unpunished. Do these VITA sites (in this
case a local Community College) carry liability insurance to
protect their VITA tax preparers? I figure someone in this
group has had past experience with the program.

Thanks,
Rick

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