Vita certification 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: - Answer-Both a and b
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.
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct? - Answer-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? - Answer-c. Thank the taxpayer, and explain that you cannot
accept any payment for your services.
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? - Answer-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.
, 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? -
Answer-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.
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? - Answer-a. Bob, the tax law-certified volunteer
who prepared the return.
Sue, a VITA/TCE 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 removed his access to the software, she then uses the external referral
process to report the details to IRS-SPEC by sending an email to . Did Sue take
appropriate actions as the coordinator? - Answer-YES
Heidi, 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? - Answer-d. All of the above.
During the intake process, the volunteer should verify the taxpayer (and secondary taxpayer if married
filing jointly) has government-issued photo identification. Additionally, taxpayers must provide
verification of taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return. -
Answer-True
Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2, to identify what
potential volunteer certification level is needed for this tax return. Mary sees the taxpayer has checked
Answers
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers,
quality reviewers, etc.) must: - Answer-Both a and b
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.
Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct? - Answer-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? - Answer-c. Thank the taxpayer, and explain that you cannot
accept any payment for your services.
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? - Answer-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.
, 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? -
Answer-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.
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? - Answer-a. Bob, the tax law-certified volunteer
who prepared the return.
Sue, a VITA/TCE 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 removed his access to the software, she then uses the external referral
process to report the details to IRS-SPEC by sending an email to . Did Sue take
appropriate actions as the coordinator? - Answer-YES
Heidi, 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? - Answer-d. All of the above.
During the intake process, the volunteer should verify the taxpayer (and secondary taxpayer if married
filing jointly) has government-issued photo identification. Additionally, taxpayers must provide
verification of taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return. -
Answer-True
Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2, to identify what
potential volunteer certification level is needed for this tax return. Mary sees the taxpayer has checked
