VITA ADVANCED TEST - COMPREHENSIVE EXAM
QUESTIONS COMPLETE WITH VERIFIED ANSWERS
1. Which of the following is NOT a required certification for all
VITA/TCE volunteers?
A. Volunteer Standards of Conduct (VSC) certification with 80% or
higher
B. Sign and date Form 13615
C. Advanced tax law certification
D. Pass the VSC test annually
Correct Answer: C - Advanced tax law certification is only required for
tax preparers, not all volunteers (greeters, client facilitators, etc.).
2. A volunteer who violates the Volunteer Standards of Conduct:
A. Receives a warning only
B. Can be removed and barred from the VITA/TCE program
C. Must retake the certification test
D. Must pay a fine
Correct Answer: B - Volunteers can be removed and barred from the
program for VSC violations.
3. A taxpayer offers a volunteer a $50 gift card for their excellent
service. The volunteer should:
A. Accept it since it's not cash
,B. Accept it only if the site coordinator approves
C. Thank the taxpayer and explain payment cannot be accepted
D. Accept it and donate it to the site
Correct Answer: C - Volunteers cannot accept any payment, gifts, or
compensation for services.
4. A taxpayer asks a volunteer to deposit their refund into the
volunteer's bank account. The volunteer should:
A. Agree to help since the taxpayer is in need
B. Offer to help open a bank account
C. Refuse and explain this violates VSC
D. Ask the site coordinator for permission
Correct Answer: C - Volunteers cannot deposit client refunds into
personal accounts.
5. Which statement about Form 13615 is TRUE?
A. It must be signed annually by all volunteers
B. Only tax preparers must sign it
C. It is optional for greeters
D. It is signed once and never renewed
Correct Answer: A - Form 13615 must be signed and dated annually by
ALL volunteers.
6. A volunteer hears a taxpayer mention they have a vacation home.
After the session, the volunteer asks the taxpayer for rental
,information. This violates:
A. Confidentiality standards only
B. VSC regarding using information for personal benefit
C. No violation occurred
D. Marketing standards
Correct Answer: B - Volunteers cannot use taxpayer information for
personal benefit.
7. The Volunteer Standards of Conduct are based on:
A. State tax laws only
B. IRS Publication 4012
C. Circular 230 regulations
D. Both B and C
Correct Answer: D - VSC is based on Treasury Department Circular 230
and IRS Publication 4012.
8. A volunteer prepares a return and knowingly includes a false
deduction. This is:
A. Acceptable if the taxpayer insists
B. A violation of VSC
C. Acceptable if the amount is small
D. Not a violation if the taxpayer signs
Correct Answer: B - Knowingly preparing false returns violates VSC.
, 9. What should a volunteer do if a taxpayer offers to pay for their
service?
A. Accept it quietly
B. Refuse and explain volunteers are prohibited from accepting
payment
C. Accept it and report to coordinator
D. Suggest they donate to charity
Correct Answer: B - Volunteers must refuse all payment offers.
10. The VSC requires volunteers to:
A. Maintain confidentiality of taxpayer information
B. Provide quality service
C. Avoid conflicts of interest
D. All of the above
Correct Answer: D - All three are required by VSC.
11. A volunteer sees a taxpayer's neighbor's information on a return.
The volunteer should:
A. Tell the neighbor about it
B. Keep the information confidential
C. Report it to the site coordinator
D. Both B and C
Correct Answer: B - Taxpayer information must remain confidential.
QUESTIONS COMPLETE WITH VERIFIED ANSWERS
1. Which of the following is NOT a required certification for all
VITA/TCE volunteers?
A. Volunteer Standards of Conduct (VSC) certification with 80% or
higher
B. Sign and date Form 13615
C. Advanced tax law certification
D. Pass the VSC test annually
Correct Answer: C - Advanced tax law certification is only required for
tax preparers, not all volunteers (greeters, client facilitators, etc.).
2. A volunteer who violates the Volunteer Standards of Conduct:
A. Receives a warning only
B. Can be removed and barred from the VITA/TCE program
C. Must retake the certification test
D. Must pay a fine
Correct Answer: B - Volunteers can be removed and barred from the
program for VSC violations.
3. A taxpayer offers a volunteer a $50 gift card for their excellent
service. The volunteer should:
A. Accept it since it's not cash
,B. Accept it only if the site coordinator approves
C. Thank the taxpayer and explain payment cannot be accepted
D. Accept it and donate it to the site
Correct Answer: C - Volunteers cannot accept any payment, gifts, or
compensation for services.
4. A taxpayer asks a volunteer to deposit their refund into the
volunteer's bank account. The volunteer should:
A. Agree to help since the taxpayer is in need
B. Offer to help open a bank account
C. Refuse and explain this violates VSC
D. Ask the site coordinator for permission
Correct Answer: C - Volunteers cannot deposit client refunds into
personal accounts.
5. Which statement about Form 13615 is TRUE?
A. It must be signed annually by all volunteers
B. Only tax preparers must sign it
C. It is optional for greeters
D. It is signed once and never renewed
Correct Answer: A - Form 13615 must be signed and dated annually by
ALL volunteers.
6. A volunteer hears a taxpayer mention they have a vacation home.
After the session, the volunteer asks the taxpayer for rental
,information. This violates:
A. Confidentiality standards only
B. VSC regarding using information for personal benefit
C. No violation occurred
D. Marketing standards
Correct Answer: B - Volunteers cannot use taxpayer information for
personal benefit.
7. The Volunteer Standards of Conduct are based on:
A. State tax laws only
B. IRS Publication 4012
C. Circular 230 regulations
D. Both B and C
Correct Answer: D - VSC is based on Treasury Department Circular 230
and IRS Publication 4012.
8. A volunteer prepares a return and knowingly includes a false
deduction. This is:
A. Acceptable if the taxpayer insists
B. A violation of VSC
C. Acceptable if the amount is small
D. Not a violation if the taxpayer signs
Correct Answer: B - Knowingly preparing false returns violates VSC.
, 9. What should a volunteer do if a taxpayer offers to pay for their
service?
A. Accept it quietly
B. Refuse and explain volunteers are prohibited from accepting
payment
C. Accept it and report to coordinator
D. Suggest they donate to charity
Correct Answer: B - Volunteers must refuse all payment offers.
10. The VSC requires volunteers to:
A. Maintain confidentiality of taxpayer information
B. Provide quality service
C. Avoid conflicts of interest
D. All of the above
Correct Answer: D - All three are required by VSC.
11. A volunteer sees a taxpayer's neighbor's information on a return.
The volunteer should:
A. Tell the neighbor about it
B. Keep the information confidential
C. Report it to the site coordinator
D. Both B and C
Correct Answer: B - Taxpayer information must remain confidential.
