RAAUZYUW RUENAAA0003 3501930-UUUU--RUHQCNU.
ZNR UUUUU ZUI RUEWMCS0496 3501925
R 161930Z DEC 05 ZYB MIN ZYW
FM CNO WASHINGTON DC//N09//
TO NAVADMIN
INFO RHMFIUU/CNO WASHINGTON DC
RUENAAA/CNO WASHINGTON DC
BT
UNCLAS
NAVADMIN 322/05
MSGID/GENADMIN/CNO WASHINGTON DC/N09/DEC//
SUBJ/2006 VOLUNTEER INCOME TAX ASSISTANCE (VITA) ELECTRONIC TAX
/FILING (ELF) POLICY AND PROGRAM GUIDANCE//
REF/A/MSG/CNO/142013ZDEC2004//
AMPN/REF A IS NAVADMIN 282/04//
POC/COOK/LCDR/OJAG 16.2/JAG/TEL:(202)685-4641 DSN325//
GENTEXT/REMARKS/2006 VOLUNTEER INCOME TAX ASSISTANCE/ELECTRONIC TAX
FILING POLICY AND PROGRAM GUIDANCE//
RMKS/1.  THIS NAVADMIN PROVIDES VOLUNTEER INCOME TAX ASSISTANCE
(VITA)/ELECTRONIC TAX FILING (ELF) POLICY AND PROGRAM GUIDANCE.
THIS MSG SUPERSEDES REF A.
2.  DURING THE 2005 TAX SEASON, VOLUNTEERS WITH THE VITA/ELF PROGRAM
FILED MORE THAN 100,000 FEDERAL AND STATE TAX RETURNS, SAVING
SERVICE MEMBERS AND DEPENDENTS MORE THAN $14,000,000 IN COMMERCIAL
TAX PREPARATION FEES.  BASED ON THE RESOUNDING SUCCESS OF VITA/ELF
IN PAST YEARS, WE WILL ONCE AGAIN FULLY IMPLEMENT THE PROGRAM FOR
THE 2006 TAX SEASON.
3.  THE VITA/ELF PROGRAM IS A PROVEN WINNER THAT IMPROVES MORALE AND
READINESS - AND KEEPS MONEY IN SAILORS' POCKETS - BY SIGNIFICANTLY
REDUCING THE EFFORT AND COST INVOLVED IN MEETING FEDERAL AND STATE
TAX OBLIGATIONS:
A.  NO PREPARATION FEES.  COMMERCIAL TAX PREPARERS MAY CHARGE
OVER $140 FOR THE AVERAGE ELECTRONICALLY FILED RETURN.  VITA/ELF
VOLUNTEERS PREPARE AND FILE THE SAME RETURNS AT NO COST TO SAILORS
AND DEPENDENTS.
B.  FASTER REFUNDS.  PAPER RETURNS MAY TAKE EIGHT OR MORE WEEKS
TO PROCESS IN CONUS, AND EVEN LONGER IF SUBMITTED FROM OVERSEAS OR
WHILE DEPLOYED.  BY USING VITA/ELF, REFUNDS ARE DEPOSITED DIRECTLY
INTO A SAILOR'S BANK ACCOUNT AN AVERAGE OF TWO WEEKS FROM THE DATE
OF TRANSMISSION, EVEN FROM OVERSEAS AND AFLOAT COMMANDS.  THESE
RAPID REFUNDS GREATLY REDUCE THE NEED FOR REFUND ANTICIPATION LOANS
(SHORT TERM LOANS WITH ADDED CHARGES AND HIGH INTEREST RATES).
C.  FEWER MISTAKES.  VITA/ELF RETURNS ARE VERY ACCURATE - LESS
THAN A 1 PERCENT ERROR RATE COMPARED TO 15 PERCENT FOR PAPER RETURNS.
4.  PAST TAX SEASONS HAVE DEMONSTRATED THAT SUCCESS OF THE VITA/ELF
PROGRAM IS PREDICATED ON SUPPORT FROM LOCAL COMMANDS.  WHILE THE
LOCAL NAVAL LEGAL SERVICE OFFICE (NLSO), STAFF JUDGE ADVOCATE, OR
FLEET AND FAMILY SERVICE CENTER REPRESENTATIVE WILL MANAGE TAX
ASSISTANCE CENTERS, LOCAL COMMANDS ARE STRONGLY ENCOURAGED TO
PROVIDE PERSONNEL, EQUIPMENT, AND FACILITIES.  WHEN LOCAL COMMANDS
SUPPORT THE VITA/ELF PROGRAM, EVERYONE BENEFITS.
5.  SUFFICIENT MANPOWER IS THE KEY TO SUCCESS.  THE SUPPORT OF EVERY
COMMAND IS NECESSARY - TO INCLUDE SENDING SAILORS TEMPORARY
ADDITIONAL DUTY (TAD) FOR THE 12-WEEK TAX SEASON OR ALLOWING
PERSONNEL TO WORK PART-TIME AT TAX ASSISTANCE CENTERS.  PART-TIME
SUPPORT IS ESPECIALLY CRITICAL DURING FEBRUARY, THE PEAK FILING
TIME.  THE GOAL IS TO PROVIDE ONE VOLUNTEER OR TAD TAX PREPARER PER
100 MEMBERS OF EACH COMMAND.  ONE FULL TIME TAD TAX PREPARER
(TRAINED BY THE IRS AND/OR VITA/ELF TAX OFFICERS) CAN PROVIDE OVER
$50,000 WORTH OF SERVICES.  INFORMATION INVOLVING TAX PREPARER
TRAINING CAN BE OBTAINED BY CONTACTING THE POC, LCDR
COOK, OR THE LOCAL NLSO.
6.  THE VITA/ELF PROGRAM IS EXTREMELY IMPORTANT.  WITH YOUR SUPPORT,
WE CAN CONTINUE THIS VALUABLE QUALITY OF LIFE BENEFIT FOR OUR
SAILORS AND THEIR FAMILIES.
7.  RELEASED BY ADM R. F. WILLARD, VCNO.//
BT
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