VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS
AND ANSWERS
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client
facilitators, tax preparers, quality reviewers, etc.) must:
a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a
score of 80% or higher.
b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement,
agreeing to comply with the VSC by upholding the highest ethical standards.
c. Pass the Advanced tax law certification.
d. All of the above.
e. Both a and b - Correct Answers -e. Both A and B
Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct?
a. Yes
b. No - Correct Answers -a. Yes
If a taxpayer offers you a $20 bill because they were so happy about the quality service
they received, what is the appropriate action to take?
a. Take the $20 and thank the taxpayer for the tip.
b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank
account from his refund.
c. Thank the taxpayer, and explain that you cannot accept any payment for your
services.
d. Refer the taxpayer to the tip jar located on the quality review and print station -
Correct Answers -c. Thank the taxpayer, and explain that you cannot accept any
payment for your services.
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 indicated
NO cash income on Form 13614-C. Bob prepared a tax return excluding the cash
income. Jim, the designated quality reviewer, was unaware of the conversation and
therefore unaware of the cash income and the return was printed, signed, and e-filed.
Who violated the Volunteer Standards of Conduct?
a. Bob, the tax law-certified volunteer who prepared the return.
b. Jim, the designated quality reviewer who was unaware of the cash income when he
reviewed the return.
c. Betty, the coordinator.
d. No one has violated the Volunteer Standards of Conduct. - Correct Answers -a. Bob,
the tax law-certified volunteer who prepared the return.
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
AND ANSWERS
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client
facilitators, tax preparers, quality reviewers, etc.) must:
a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a
score of 80% or higher.
b. Sign and date the Form 13615, Volunteer Standards of Conduct Agreement,
agreeing to comply with the VSC by upholding the highest ethical standards.
c. Pass the Advanced tax law certification.
d. All of the above.
e. Both a and b - Correct Answers -e. Both A and B
Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct?
a. Yes
b. No - Correct Answers -a. Yes
If a taxpayer offers you a $20 bill because they were so happy about the quality service
they received, what is the appropriate action to take?
a. Take the $20 and thank the taxpayer for the tip.
b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank
account from his refund.
c. Thank the taxpayer, and explain that you cannot accept any payment for your
services.
d. Refer the taxpayer to the tip jar located on the quality review and print station -
Correct Answers -c. Thank the taxpayer, and explain that you cannot accept any
payment for your services.
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 indicated
NO cash income on Form 13614-C. Bob prepared a tax return excluding the cash
income. Jim, the designated quality reviewer, was unaware of the conversation and
therefore unaware of the cash income and the return was printed, signed, and e-filed.
Who violated the Volunteer Standards of Conduct?
a. Bob, the tax law-certified volunteer who prepared the return.
b. Jim, the designated quality reviewer who was unaware of the cash income when he
reviewed the return.
c. Betty, the coordinator.
d. No one has violated the Volunteer Standards of Conduct. - Correct Answers -a. Bob,
the tax law-certified volunteer who prepared the return.
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
