VITA EXAM QUESTIONS & ANSWERS
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client
facilitators, tax preparers, quality reviewers, etc.) must: - Correct Answers -E. A and B
2Can a volunteer be removed and barred from the VITA/TCE Programs for violating the
Volunteer Standards of Conduct? - Correct Answers -Yes
3.If a taxpayer offers you a $20 bill because they were so happy about the quality
service they received, what would be the appropriate action to take? - Correct Answers
-C. Thank the taxpayer, and explain that you cannot accept any payment for your
services.
4.Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When
preparing a return for Jill, Jake learns that Jill does not have a bank account to receive a
direct deposit of her refund. Jill is distraught when Jake tells her the paper refund check
will take three or four weeks longer than the refund being direct deposited. Jill asks Jake
if he can deposit her refund in his bank account and then turn the money over to her
when he gets it. What should Jake do? - Correct Answers -B. Jake should explain that a
taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank
account and she will have to open an account in her own name to have the refund direct
deposited.
5.Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview
that Ali has no health insurance. After Ali leaves the site, Max writes her name and
contact information down to take home to his wife who sells health insurance for profit.
Which of the following statements is true? - Correct Answers -B. Max has violated the
VSC because he is using confidential information to engage in a financial transaction to
further his own or another's personal interest.
7.When does the taxpayer sign the tax return? - Correct Answers -D. After quality
review and after being advised of their responsibility for the accuracy of the information
on the return
8.The site is busy with many taxpayers waiting for assistance. All volunteers are busy
preparing tax returns. Can you quality review the return you just prepared instead of
waiting for someone else to quality review the return? - Correct Answers -C. No, self
review is never an acceptable quality review method
6.Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income
does not need to be reported because the IRS does not know about it. Bob prepared a
tax return excluding the cash income. Jim, the designated quality reviewer, simply
missed this omission and the return was printed, signed, and e-filed. Who has violated
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client
facilitators, tax preparers, quality reviewers, etc.) must: - Correct Answers -E. A and B
2Can a volunteer be removed and barred from the VITA/TCE Programs for violating the
Volunteer Standards of Conduct? - Correct Answers -Yes
3.If a taxpayer offers you a $20 bill because they were so happy about the quality
service they received, what would be the appropriate action to take? - Correct Answers
-C. Thank the taxpayer, and explain that you cannot accept any payment for your
services.
4.Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When
preparing a return for Jill, Jake learns that Jill does not have a bank account to receive a
direct deposit of her refund. Jill is distraught when Jake tells her the paper refund check
will take three or four weeks longer than the refund being direct deposited. Jill asks Jake
if he can deposit her refund in his bank account and then turn the money over to her
when he gets it. What should Jake do? - Correct Answers -B. Jake should explain that a
taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank
account and she will have to open an account in her own name to have the refund direct
deposited.
5.Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview
that Ali has no health insurance. After Ali leaves the site, Max writes her name and
contact information down to take home to his wife who sells health insurance for profit.
Which of the following statements is true? - Correct Answers -B. Max has violated the
VSC because he is using confidential information to engage in a financial transaction to
further his own or another's personal interest.
7.When does the taxpayer sign the tax return? - Correct Answers -D. After quality
review and after being advised of their responsibility for the accuracy of the information
on the return
8.The site is busy with many taxpayers waiting for assistance. All volunteers are busy
preparing tax returns. Can you quality review the return you just prepared instead of
waiting for someone else to quality review the return? - Correct Answers -C. No, self
review is never an acceptable quality review method
6.Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income
does not need to be reported because the IRS does not know about it. Bob prepared a
tax return excluding the cash income. Jim, the designated quality reviewer, simply
missed this omission and the return was printed, signed, and e-filed. Who has violated
