Quality reviews at VITA/TCE sites should be conducted on:

Quality reviews at VITA/TCE sites should encompass all returns prepared at the site to ensure high standards of accuracy and compliance with tax laws. Conducting reviews on every return allows for the identification of potential errors or misconceptions in the tax preparation process, ultimately leading to improved quality of services provided to taxpayers. This comprehensive approach helps in maintaining consistency and enhances the proficiency of volunteers by providing them with opportunities to learn from their work and rectify any mistakes.

While reviewing randomly selected returns can offer insights and help with sampling, it does not guarantee that all aspects of the service are evaluated. Focusing solely on returns with issues may overlook general trends or areas for improvement. Limiting reviews to returns over a specific amount may also miss critical errors in lower-value returns that could significantly impact clients. Thus, a quality review of every return is vital for ensuring the integrity and effectiveness of the VITA/TCE programs.