VITA EXAM 3 QUESTIONS AND CORRECT
ANSWERS!!
Which of the following is a violation of the Volunteer Standards of Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
c . Using taxpayer's personal information to ask for a date
d. All of the above
d. All of the above
Which volunteers must take Volunteer Standards of Conduct training and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers
d. All of the above
If a volunteer violates the Volunteer Standards of Conduct, what are the possible
consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above
e. all of the above
Bob, an IRS tax law certified volunteer preparer, told the taxpayer that cash income does
not need to be reported because the IRS will never find out. The return was completed
without the cash income . Jim, the designated Quality Reviewer, simply missed this
omission and the return was printed, signed, and e-filed. Who has violated the Volunteer
Standards of Conduct?
a. Bob, the IRS tax law certified volunteer preparer
b . Jim, the designated Quality Reviewer
,c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct
a. Bob, the IRS tax law certified volunteer preparer
Heidi, a 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?
a . Form 13614-C must be completed prior to having the return prepared
b . You will be interviewed by the return preparer and asked additional questions as
needed
c. You need to participate in a quality review of your tax return by someone other than the
return preparer
d. All of the above
d. All of the above
Volunteers must verify the taxpayer has the following items as soon as possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc .
d. All of the above
d. All of the above
True or False: The taxpayer should be informed of their responsibility for the information
on the tax return during the quality review process .
True
True or False: Volunteers who refuse to use the intake/interview process are violating the
Standards of Conduct.
True
, True or False: Mary, the Greeter, identifies the taxpayer's tax return requires Advanced
IRS tax law certification. Therefore, the certified tax preparer must be certified to the
Advanced level but the Quality Reviewer can be certified to any level, including Basic .
False
Yes or No: Is having a donation/tip jar in the waiting area at the VITA/TCE site a violation
of the Volunteer Standards of Conduct?
Yes
True or False: I am currently a volunteer Greeter. I will not be preparing tax returns. I do
not need to take the Volunteer Standards of Conduct test.
False
Yes or No: Can a volunteer be removed and barred from the VITA/TCE programs for
violating the Volunteer Standards of Conduct?
Yes
Yes and No: An IRS tax law certified volunteer preparer told the taxpayer that cash
income does not need to be reported. The return was completed without the cash income.
The designated Quality Reviewer simply missed this omission and the return was printed,
signed, and e-filed. Did the designated Quality Reviewer violate the Volunteer Standards of
Conduct?
No
Maggie asks Josh, the tax law certified preparer, to deposit her refund into Josh's checking
account and turn the funds over to her when received. If Josh says yes, he is in violation of
the standards.
Yes.
Every site is required to have a process for assigning taxpayers to tax law certified
prepared who are certified at or above the level required to prepare their return.
True
ANSWERS!!
Which of the following is a violation of the Volunteer Standards of Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
c . Using taxpayer's personal information to ask for a date
d. All of the above
d. All of the above
Which volunteers must take Volunteer Standards of Conduct training and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers
d. All of the above
If a volunteer violates the Volunteer Standards of Conduct, what are the possible
consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above
e. all of the above
Bob, an IRS tax law certified volunteer preparer, told the taxpayer that cash income does
not need to be reported because the IRS will never find out. The return was completed
without the cash income . Jim, the designated Quality Reviewer, simply missed this
omission and the return was printed, signed, and e-filed. Who has violated the Volunteer
Standards of Conduct?
a. Bob, the IRS tax law certified volunteer preparer
b . Jim, the designated Quality Reviewer
,c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct
a. Bob, the IRS tax law certified volunteer preparer
Heidi, a 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?
a . Form 13614-C must be completed prior to having the return prepared
b . You will be interviewed by the return preparer and asked additional questions as
needed
c. You need to participate in a quality review of your tax return by someone other than the
return preparer
d. All of the above
d. All of the above
Volunteers must verify the taxpayer has the following items as soon as possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc .
d. All of the above
d. All of the above
True or False: The taxpayer should be informed of their responsibility for the information
on the tax return during the quality review process .
True
True or False: Volunteers who refuse to use the intake/interview process are violating the
Standards of Conduct.
True
, True or False: Mary, the Greeter, identifies the taxpayer's tax return requires Advanced
IRS tax law certification. Therefore, the certified tax preparer must be certified to the
Advanced level but the Quality Reviewer can be certified to any level, including Basic .
False
Yes or No: Is having a donation/tip jar in the waiting area at the VITA/TCE site a violation
of the Volunteer Standards of Conduct?
Yes
True or False: I am currently a volunteer Greeter. I will not be preparing tax returns. I do
not need to take the Volunteer Standards of Conduct test.
False
Yes or No: Can a volunteer be removed and barred from the VITA/TCE programs for
violating the Volunteer Standards of Conduct?
Yes
Yes and No: An IRS tax law certified volunteer preparer told the taxpayer that cash
income does not need to be reported. The return was completed without the cash income.
The designated Quality Reviewer simply missed this omission and the return was printed,
signed, and e-filed. Did the designated Quality Reviewer violate the Volunteer Standards of
Conduct?
No
Maggie asks Josh, the tax law certified preparer, to deposit her refund into Josh's checking
account and turn the funds over to her when received. If Josh says yes, he is in violation of
the standards.
Yes.
Every site is required to have a process for assigning taxpayers to tax law certified
prepared who are certified at or above the level required to prepare their return.
True
