VOLUNTEER STANDARDS OF
CONDUCT EXAM QUESTIONS &
DETAILED COMPLETE ANSWERS
RATED 100% CORRECT
e. Both A and B - correct answer ✔✔Prior to working at a VITA/TCE site, ALL VITA/TCE
volunteers (greeters, client facilitators, tax preparers, quality reviewers, etc .) must:
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 .
c. Pass the Advanced tax law certification.
d . All of the above .e . Both a and b
a. Yes - correct answer ✔✔Can a volunteer be removed and barred from the VITA/TCE Programs
for violating the Volunteer Standards of Conduct?
a . Yes
b . No
c . Thank the taxpayer, and explain that you cannot accept any payment for your services -
correct answer ✔✔If a taxpayer offers you a $20 bill because they were so happy about the
quality service they received, what would be the appropriate action to take?
a. Take the $20 and thank the taxpayer for the tip.
b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank account
from his refund .
c . Thank the taxpayer, and explain that you cannot accept any payment for your services .
, d . Refer the taxpayer to the tip jar located on the quality review and print station .
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 - correct answer ✔✔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?
a. Jake can offer to use his account to receive the direct deposit, and turn the money over to Jill
once the refund is deposited .
b . Jake should explain that a taxpayer's federal or state refund cannot be depos ited 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 .
c . Jake can suggest she borrow a bank account number from a friend because the taxpayer's
name does not need to be on the bank account .
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 - correct answer ✔✔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?
a . There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's wife makes a
big commission on the sale of health insurance to Ali .
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 inter- est .
c . Max is doing Ali a favor by using her personal information to secure business for his wife .
CONDUCT EXAM QUESTIONS &
DETAILED COMPLETE ANSWERS
RATED 100% CORRECT
e. Both A and B - correct answer ✔✔Prior to working at a VITA/TCE site, ALL VITA/TCE
volunteers (greeters, client facilitators, tax preparers, quality reviewers, etc .) must:
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 .
c. Pass the Advanced tax law certification.
d . All of the above .e . Both a and b
a. Yes - correct answer ✔✔Can a volunteer be removed and barred from the VITA/TCE Programs
for violating the Volunteer Standards of Conduct?
a . Yes
b . No
c . Thank the taxpayer, and explain that you cannot accept any payment for your services -
correct answer ✔✔If a taxpayer offers you a $20 bill because they were so happy about the
quality service they received, what would be the appropriate action to take?
a. Take the $20 and thank the taxpayer for the tip.
b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank account
from his refund .
c . Thank the taxpayer, and explain that you cannot accept any payment for your services .
, d . Refer the taxpayer to the tip jar located on the quality review and print station .
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 - correct answer ✔✔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?
a. Jake can offer to use his account to receive the direct deposit, and turn the money over to Jill
once the refund is deposited .
b . Jake should explain that a taxpayer's federal or state refund cannot be depos ited 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 .
c . Jake can suggest she borrow a bank account number from a friend because the taxpayer's
name does not need to be on the bank account .
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 - correct answer ✔✔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?
a . There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's wife makes a
big commission on the sale of health insurance to Ali .
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 inter- est .
c . Max is doing Ali a favor by using her personal information to secure business for his wife .
