VITA ADVANCED TEST UPDATED ACTUAL Questions and CORRECT
Answers
1. VOLUNTEER STANDARDS OF CONDUCT TEST a. Annually pass the Volunteer
QUESTIONS Standards of Conduct (VSC) certi-
fication test with a score of
1. Prior to working at a VITA/TCE site, ALL 80% or higher.
VITA/TCE volunteers (greeters, client facilitators, b. Sign and date the Form 13615,
tax preparers, quality reviewers, etc.) must: Volunteer Standards of Conduct
Agreement, agreeing to
comply with the VSC by upholding
the highest ethical standards.
c. Pass the Advanced tax law certi-
fication.
d. All of the above.
e. Both a and b <<< CORRECT
2. 2. Can a volunteer be removed and barred from Yes
the VITA/TCE program for violating the Volunteer
Standards of Conduct?
3. 3. If a taxpayer offers you a $20 bill because they Thank the taxpayer, and explain
were so happy about the quality service they re- that you cannot accept any pay-
ceived, what is the appropriate action to take? ment for your services.
4. 4. Jake is an IRS tax law-certified volunteer prepar- Max has violated the VSC because
er at a VITA/TCE site. When preparing a return for he is using the information he
Jill, Jake learns that Jill does not have a bank ac- gained about Ali to further his own
count to receive a direct deposit of her refund. Jill or another's personal benefit.
is distraught when Jake tells her the paper refund
check will take three to 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?
5. 5. Max prepares a tax return for Ali at a VITA/TCE Max has violated the VSC because
site. He finds out during the interview that Ali has he is using the information he
no health insurance. After Ali leaves the site, Max gained about Ali to
writes her name and contact information down to further his own or another's per-
take home to his wife who sells health insurance sonal benefit.
for profit. Which of the following statements is
true?
6. 6. Bob, an IRS tax law-certified volunteer prepar- Bob, the tax law-certified volunteer
er, told the taxpayer that cash income does not who prepared the return.
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 exclud-
ing 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 vio-
lated the Volunteer Standards of Conduct?
7. 7. Sue, a VITA/TCE coordinator, was watching Yes
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
Answers
1. VOLUNTEER STANDARDS OF CONDUCT TEST a. Annually pass the Volunteer
QUESTIONS Standards of Conduct (VSC) certi-
fication test with a score of
1. Prior to working at a VITA/TCE site, ALL 80% or higher.
VITA/TCE volunteers (greeters, client facilitators, b. Sign and date the Form 13615,
tax preparers, quality reviewers, etc.) must: Volunteer Standards of Conduct
Agreement, agreeing to
comply with the VSC by upholding
the highest ethical standards.
c. Pass the Advanced tax law certi-
fication.
d. All of the above.
e. Both a and b <<< CORRECT
2. 2. Can a volunteer be removed and barred from Yes
the VITA/TCE program for violating the Volunteer
Standards of Conduct?
3. 3. If a taxpayer offers you a $20 bill because they Thank the taxpayer, and explain
were so happy about the quality service they re- that you cannot accept any pay-
ceived, what is the appropriate action to take? ment for your services.
4. 4. Jake is an IRS tax law-certified volunteer prepar- Max has violated the VSC because
er at a VITA/TCE site. When preparing a return for he is using the information he
Jill, Jake learns that Jill does not have a bank ac- gained about Ali to further his own
count to receive a direct deposit of her refund. Jill or another's personal benefit.
is distraught when Jake tells her the paper refund
check will take three to 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?
5. 5. Max prepares a tax return for Ali at a VITA/TCE Max has violated the VSC because
site. He finds out during the interview that Ali has he is using the information he
no health insurance. After Ali leaves the site, Max gained about Ali to
writes her name and contact information down to further his own or another's per-
take home to his wife who sells health insurance sonal benefit.
for profit. Which of the following statements is
true?
6. 6. Bob, an IRS tax law-certified volunteer prepar- Bob, the tax law-certified volunteer
er, told the taxpayer that cash income does not who prepared the return.
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 exclud-
ing 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 vio-
lated the Volunteer Standards of Conduct?
7. 7. Sue, a VITA/TCE coordinator, was watching Yes
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
