Volunteer Standards of Conduct
e. Both A and B - ANSPrior 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
a. Yes - ANSCan a volunteer be removed and barred from the VITA/TCE Programs for violating
the Volunteer Standards of Conduct?
a . Yes
b . No
c . Thank the taxpayer, and explain that you cannot accept any payment for your services -
ANSIf 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?
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 .
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 - ANSJake 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?
a. Jake can offer to use his account to receive the direct deposit, and turn the money over to Jill
once the refund is deposited .
b . Jake should explain that a taxpayer's federal or state refund cannot be depos ited 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 .
c . Jake can suggest she borrow a bank account number from a friend because the taxpayer's
name does not need to be on the bank account .
, 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 - ANSMax 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?
a . There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's wife makes
a big commission on the sale of health insurance to Ali .
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 inter- est .
c . Max is doing Ali a favor by using her personal information to secure business for his wife .
d . Information a taxpayer provides at a VITA/TCE site can be used for the volunteer's personal
gain .
a. Bob, the tax law-certified volunteer who prepared the return - ANSBob, 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 has 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 site coordinator .
d . No one has violated the Volunteer Standards of Conduct .
a. Yes - ANSSue, a VITA/TCE site coordinator, was watching the local news when she saw
Aaron, a new tax law-certified volunteer, in a story about several bank employees being
arrested for suspicion of embezzlement . She saw Aaron being led out of the bank in handcuffs.
Three days later, Sue is shocked when she sees Aaron show up at the site ready to volunteer,
apparently out on bond . She pulls Aaron aside and explains that his arrest on suspicion of
embezzlement could have a negative effect on the site and therefore she must ask him to leave
the site. Sue uses the external referral process to report the details to IRS-SPEC by sending an
email to WI .Voltax@irs .gov . Did Sue take appropriate actions as the site coordinator?
a . Yes
b . No
d. All of the above - ANSHeidi, a VSC-certified volunteer, is working at the intake station. As part
of her duties, she is required to explain to the taxpayer what they are expected to do today as
part of the return preparation process . What should Heidi tell them?
e. Both A and B - ANSPrior 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
a. Yes - ANSCan a volunteer be removed and barred from the VITA/TCE Programs for violating
the Volunteer Standards of Conduct?
a . Yes
b . No
c . Thank the taxpayer, and explain that you cannot accept any payment for your services -
ANSIf 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?
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 .
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 - ANSJake 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?
a. Jake can offer to use his account to receive the direct deposit, and turn the money over to Jill
once the refund is deposited .
b . Jake should explain that a taxpayer's federal or state refund cannot be depos ited 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 .
c . Jake can suggest she borrow a bank account number from a friend because the taxpayer's
name does not need to be on the bank account .
, 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 - ANSMax 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?
a . There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's wife makes
a big commission on the sale of health insurance to Ali .
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 inter- est .
c . Max is doing Ali a favor by using her personal information to secure business for his wife .
d . Information a taxpayer provides at a VITA/TCE site can be used for the volunteer's personal
gain .
a. Bob, the tax law-certified volunteer who prepared the return - ANSBob, 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 has 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 site coordinator .
d . No one has violated the Volunteer Standards of Conduct .
a. Yes - ANSSue, a VITA/TCE site coordinator, was watching the local news when she saw
Aaron, a new tax law-certified volunteer, in a story about several bank employees being
arrested for suspicion of embezzlement . She saw Aaron being led out of the bank in handcuffs.
Three days later, Sue is shocked when she sees Aaron show up at the site ready to volunteer,
apparently out on bond . She pulls Aaron aside and explains that his arrest on suspicion of
embezzlement could have a negative effect on the site and therefore she must ask him to leave
the site. Sue uses the external referral process to report the details to IRS-SPEC by sending an
email to WI .Voltax@irs .gov . Did Sue take appropriate actions as the site coordinator?
a . Yes
b . No
d. All of the above - ANSHeidi, a VSC-certified volunteer, is working at the intake station. As part
of her duties, she is required to explain to the taxpayer what they are expected to do today as
part of the return preparation process . What should Heidi tell them?
