When must a volunteer review a taxpayer’s photo identification?

The correct answer highlights the importance of verifying a taxpayer's identity to prevent identity theft, which is a growing concern in tax preparation. Reviewing a taxpayer’s photo identification serves as a safeguard to ensure that the person seeking to file a tax return is indeed who they claim to be. This confirmation helps to protect both the taxpayer and the integrity of the tax preparation process.

Identity theft can lead to fraudulent tax returns being filed, which not only affects the taxpayer's finances but can also complicate the work of tax professionals. By ensuring that the volunteer reviews a photo ID, it promotes due diligence and enhances security measures that are vital in contemporary tax preparation environments.

In various situations, particularly with requirements evolving over time, making a practice of checking photo identification in most cases plays a crucial role in maintaining trust and accountability. While there may be guidelines or regulations provided by the IRS regarding identification verification, focusing on the prevention of identity theft is a key proactive strategy that underscores the volunteer’s responsibility in safeguarding sensitive taxpayer information.