Tax Code Software Foundation :: Users
The Tax Code Software Foundation ("TCSF") produces Tax Code Software. Tax Code is usable by everyone in the taxation system. User groups include taxpayers, tax professionals, government entities, community tax services, and educators. Use of Tax Code Software is governed by the terms of the Mozilla Public license. Generally all users are able to use Tax Code Software royalty free.
Taxpayers. Taxpayers include individuals, as well corporations, partnerships, non for profits, and other entities subject to tax reporting requirements. The TCSF plans to run a public version of its tax preparation software which can be used by Taxpayers or their agents to prepare and e-file tax returns. Paid preparers are subject to the requirements of income tax preparation in Section to keep copies of The public server runs on the world wide web as a charitable service to all taxpayers of the United States of America, its territories, and local jurisdictions.
Tax Professionals. Tax Professionals include Attorneys, Certified Public Accountants, and Enrolled Agents. Tax professionals use Tax Code Software to prepare tax returns on behalf of their client. Tax professionals can prepare and e-file returns either on the public server or on a server that they administer on their firms corporate network. Tax Professionals also contribute to the development of Tax Code Software by writing complex calculations on forms, creating worksheets to solve complicated tax problems, peer review of Tax Code Software's source code, and other technical tax matters.
Government Agencies. Government agencies can use Tax Code to provide form based e-file services direct to consumers. TCSF will defer to the authority of lawmakers and regulators the decision of whether the government offers services to taxpayers and which services it offers. Government benefits by supporting the provision of e-file services on a public service platform that is royalty free and publicly supported and reviewed by tax professionals and the government, but is managed independent of the government. However, there may be times when the provision of e-file and form preparation direct to taxpayers is necessary as a matter of public policy, and Tax Code will help government whenever its help is needed. Because Tax Code Software is open source, government is immune form attacks by critics who say that the government should not be both the tax preparer and the tax collector. Because Tax Code is developed by the tax community, government is not competing with the greater tax preparation industry by supporting Tax Code, in fact it is supporting the industry because Tax Code is developed by the industry with government cooperation.
Community Tax Services. Community Tax Services like VITA, TCE, and others can use Tax Code royalty free, which is important to non for profit entities that struggle with low budgets and cannot afford expensive licenses.
Educators. Educators can use Tax Code Software in their curriculum royalty free. This results in students having a greater knowledge of tax software and its role in the process. They can also see visually the way the calculations are derived, which helps strengthen their technical skills. Researchers at public and private universities may want to contribute to the Tax Code Software by developing parts of this system in cooperation or as a part of a TCSF Work Team (described in the By Laws)
