Volunteer Standards of Conduct Retest Questions and Answers

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 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