Vita certification ACTUAL UPDATED Questions and CORRECT Answers
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volun- Both a and b
teers (greeters, client facilitators, tax preparers, quality a. Annually pass the Volun-
reviewers, etc.) must: teer Standards of Conduct
(VSC) certification test with
a score of 80% or higher.
b. Sign and date the Form
13615, Volunteer Stan-
dards of Conduct Agree-
ment, agreeing to comply
with the VSC by upholding
the highest ethical stan-
dards.
2. Can a volunteer be removed and barred from the Yes
VITA/TCE program for violating the Volunteer Stan-
dards of Conduct?
3. If a taxpayer offers you a $20 bill because they were so c. Thank the taxpayer, and
happy about the quality service they received, what is explain that you cannot ac-
the appropriate action to take? cept any payment for your
services.
4. Jake is an IRS tax law-certified volunteer preparer at b. Jake should explain that
a VITA/TCE site. When preparing a return for Jill, Jake a taxpayer's federal or
learns that Jill does not have a bank account to receive state refund cannot be de-
a direct deposit of her refund. Jill is distraught when posited into a VITA/TCE
Jake tells her the paper refund check will take three volunteer's bank account
or four weeks longer than the refund being direct de- and she will have to open
posited. Jill asks Jake if he can deposit her refund in an account in her own
his bank account and then turn the money over to her name to have the refund
when he gets it. What should Jake do? direct deposited.
, 5. Max prepares a tax return for Ali at a VITA/TCE site. He b. Max has violated the
finds out during the interview that Ali has no health VSC because he is us-
insurance. After Ali leaves the site, Max writes her ing confidential informa-
name and contact information down to take home to tion to engage in a finan-
his wife who sells health insurance for profit. Which of cial transaction to further
the following statements is true? his own or another's per-
sonal interest.
6. Bob, an IRS tax law-certified volunteer preparer, told a. Bob, the tax law-cer-
the taxpayer that cash income does not need to be tified volunteer who pre-
reported because the IRS does not know about it. Bob pared the return.
indicated NO cash income on Form 13614-C. Bob pre-
pared a tax return excluding the cash income. Jim, the
designated quality reviewer, was unaware of the con-
versation and therefore unaware of the cash income
and the return was printed, signed, and e-filed. Who
violated the Volunteer Standards of Conduct?
7. Sue, a VITA/TCE coordinator, was watching the local YES
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 neg-
ative 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
2/9
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volun- Both a and b
teers (greeters, client facilitators, tax preparers, quality a. Annually pass the Volun-
reviewers, etc.) must: teer Standards of Conduct
(VSC) certification test with
a score of 80% or higher.
b. Sign and date the Form
13615, Volunteer Stan-
dards of Conduct Agree-
ment, agreeing to comply
with the VSC by upholding
the highest ethical stan-
dards.
2. Can a volunteer be removed and barred from the Yes
VITA/TCE program for violating the Volunteer Stan-
dards of Conduct?
3. If a taxpayer offers you a $20 bill because they were so c. Thank the taxpayer, and
happy about the quality service they received, what is explain that you cannot ac-
the appropriate action to take? cept any payment for your
services.
4. Jake is an IRS tax law-certified volunteer preparer at b. Jake should explain that
a VITA/TCE site. When preparing a return for Jill, Jake a taxpayer's federal or
learns that Jill does not have a bank account to receive state refund cannot be de-
a direct deposit of her refund. Jill is distraught when posited into a VITA/TCE
Jake tells her the paper refund check will take three volunteer's bank account
or four weeks longer than the refund being direct de- and she will have to open
posited. Jill asks Jake if he can deposit her refund in an account in her own
his bank account and then turn the money over to her name to have the refund
when he gets it. What should Jake do? direct deposited.
, 5. Max prepares a tax return for Ali at a VITA/TCE site. He b. Max has violated the
finds out during the interview that Ali has no health VSC because he is us-
insurance. After Ali leaves the site, Max writes her ing confidential informa-
name and contact information down to take home to tion to engage in a finan-
his wife who sells health insurance for profit. Which of cial transaction to further
the following statements is true? his own or another's per-
sonal interest.
6. Bob, an IRS tax law-certified volunteer preparer, told a. Bob, the tax law-cer-
the taxpayer that cash income does not need to be tified volunteer who pre-
reported because the IRS does not know about it. Bob pared the return.
indicated NO cash income on Form 13614-C. Bob pre-
pared a tax return excluding the cash income. Jim, the
designated quality reviewer, was unaware of the con-
versation and therefore unaware of the cash income
and the return was printed, signed, and e-filed. Who
violated the Volunteer Standards of Conduct?
7. Sue, a VITA/TCE coordinator, was watching the local YES
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 neg-
ative 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
2/9
