VITA ADVANCED RETAKE TEST.FINAL EXAM 2026\2027.
VOLUNTEER STANDARDS OF CONTUCT RETEST QUESTIONS
1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test?
All VITA/TCE site volunteers must pass the VSC certification test
2. Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result
in which of the following?
a. The volunteer's removal from the VITA/TCE program.
b. The volunteer's inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity
indefinitely.
c. Termination of the sponsoring organization's partnership with the IRS.
d. All of the above may be considered an appropriate action depending on the type of violation and the
sponsoring organization's corrective actions. <<< CORRECT
3. Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of
the Volunteer Standards of Conduct?
Yes
4. Maggie wants her tax refund quickly; however, she doesn't have a bank account for direct
deposit. She asks Josh, the tax law-certified preparer, to deposit her refund into his checking
account and turn the funds over to her when received. If Josh agrees to do this, has he violated
any of the Volunteer Standards of Conduct?
Yes
5. Pat is a paid tax preparer in the community; he also gives back to the community by serving as
an IRS tax law-certified volunteer tax preparer at a VITA/TCE site. While conducting the interview
with the taxpayer, Pat discovers the taxpayer's small business will generate a loss, making the
return out of scope for the VITA/TCE program. Pat explains to the taxpayer that the tax return
cannot be prepared at the VITA/TCE site, but he will offer the taxpayer a discount at his paid tax
preparation business down the road. Did Pat violate the Volunteer Standards of Conduct (VSC)?
Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
VITA/TCE site.
6. Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not need to
be reported because the IRS will never know about it. Ann indicated NO cash income on Form
13614-C. Ann prepared the return without the cash income. The designated quality reviewer was
, VITA ADVANCED RETAKE TEST.FINAL EXAM 2026\2027.
unaware of the conversation and therefore unaware of the cash income and the return was
printed, signed, and e-filed. Did the designated quality reviewer violate the Volunteer Standards of
Conduct?
No
7. Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a
taxpayer he was helping. Jim is an insurance agent in the community. Jan feels like Jim was
pushy, made the taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3. What
should Jan do?
Tell the coordinator what she heard, so they can immediately remove Jim from the site and
report the incident using the external referral process by sending an email to .
8. Explaining the intake/interview and quality review process is important so the taxpayer
understands they are expected to:
a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to having the return
prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above. <<< CORRECT
9. During the intake process, which of the following should the volunteer verify that the taxpayer
(and/or spouse if applicable) has with them to ensure the taxpayers can be served that day?
a. Photo identification for both
b. Taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above <<< CORRECT
10. To ensure quality service and accurate return preparation, every site is required to have a
process for assigning taxpayers to IRS tax law-certified preparers who are certified at or above
the level required to prepare their tax return.
True
INTAKE / INTERVIEW AND QUALITY REVIEW RETEST QUESTIONS
VOLUNTEER STANDARDS OF CONTUCT RETEST QUESTIONS
1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test?
All VITA/TCE site volunteers must pass the VSC certification test
2. Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result
in which of the following?
a. The volunteer's removal from the VITA/TCE program.
b. The volunteer's inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity
indefinitely.
c. Termination of the sponsoring organization's partnership with the IRS.
d. All of the above may be considered an appropriate action depending on the type of violation and the
sponsoring organization's corrective actions. <<< CORRECT
3. Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of
the Volunteer Standards of Conduct?
Yes
4. Maggie wants her tax refund quickly; however, she doesn't have a bank account for direct
deposit. She asks Josh, the tax law-certified preparer, to deposit her refund into his checking
account and turn the funds over to her when received. If Josh agrees to do this, has he violated
any of the Volunteer Standards of Conduct?
Yes
5. Pat is a paid tax preparer in the community; he also gives back to the community by serving as
an IRS tax law-certified volunteer tax preparer at a VITA/TCE site. While conducting the interview
with the taxpayer, Pat discovers the taxpayer's small business will generate a loss, making the
return out of scope for the VITA/TCE program. Pat explains to the taxpayer that the tax return
cannot be prepared at the VITA/TCE site, but he will offer the taxpayer a discount at his paid tax
preparation business down the road. Did Pat violate the Volunteer Standards of Conduct (VSC)?
Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
VITA/TCE site.
6. Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not need to
be reported because the IRS will never know about it. Ann indicated NO cash income on Form
13614-C. Ann prepared the return without the cash income. The designated quality reviewer was
, VITA ADVANCED RETAKE TEST.FINAL EXAM 2026\2027.
unaware of the conversation and therefore unaware of the cash income and the return was
printed, signed, and e-filed. Did the designated quality reviewer violate the Volunteer Standards of
Conduct?
No
7. Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a
taxpayer he was helping. Jim is an insurance agent in the community. Jan feels like Jim was
pushy, made the taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3. What
should Jan do?
Tell the coordinator what she heard, so they can immediately remove Jim from the site and
report the incident using the external referral process by sending an email to .
8. Explaining the intake/interview and quality review process is important so the taxpayer
understands they are expected to:
a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to having the return
prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above. <<< CORRECT
9. During the intake process, which of the following should the volunteer verify that the taxpayer
(and/or spouse if applicable) has with them to ensure the taxpayers can be served that day?
a. Photo identification for both
b. Taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above <<< CORRECT
10. To ensure quality service and accurate return preparation, every site is required to have a
process for assigning taxpayers to IRS tax law-certified preparers who are certified at or above
the level required to prepare their tax return.
True
INTAKE / INTERVIEW AND QUALITY REVIEW RETEST QUESTIONS
