VITA Certification
A taxpayer tells you that they donated $50 to their church but they did no longer convey
evidence of the donation. This statistics along side all other statistics accrued in the course of
your interview does now not appear unusual or questionable.
As a tax preparer, you ought to:
a. Send the taxpayer domestic to get evidence of their donation.
B. Prepare the go back giving credit score for the donation without seeing proof.
C. Prepare their return without giving them credit for the donation. - ANS-b. Prepare the return
giving credit score for the donation with out seeing evidence.
All IRS-licensed volunteer preparers taking part within the VITA/TCE programs should use Form
13614-C along side an powerful interview for each return prepared at the website.
A. True b. False - ANS-a. True
Ann, an IRS tax law-licensed tax preparer, informed the taxpayer that cash earnings does no
longer need to be pronounced because the IRS will in no way realize approximately it. Ann
indicated NO coins profits on Form 13614-C. Ann prepared the return with out the coins
earnings. The certain first-class reviewer became ignorant of the communication and
consequently blind to the coins income and the return turned into published, signed, and e-filed.
Did the distinct first-class reviewer violate the Volunteer Standards of Conduct?
A. Yes b. No - ANS-b. No
As part of the consumption system, every web site ought to:
a. Have a technique to make sure a return is within the scope of the VITA/TCE Programs.
B. Identify the certification stage needed to put together a go back.
C. Have a technique to make sure volunteers have the certification needed for the returns they
put together.
D. All of the above. - ANS-d. All of the above.
Bob, an IRS tax law-certified volunteer preparer, informed the taxpayer that money income does
no longer need to be pronounced because the IRS does not recognise approximately it. Bob
indicated NO coins income on Form 13614-C. Bob prepared a tax go back except for the coins
income. Jim, the precise high-quality reviewer, become unaware of the verbal exchange and
therefore unaware of the coins profits and the return was printed, signed, and e-filed. Who has
violated the Volunteer Standards of Conduct?
A. Bob, the tax law-certified volunteer who organized the go back.
B. Jim, the specified pleasant reviewer who was ignorant of the cash earnings while he
reviewed the return.
C. Betty, the website online coordinator.
, D. No one has violated the Volunteer Standards of Conduct. - ANS-a. Bob, the tax
regulation-licensed volunteer who prepared the return.
Can a volunteer be removed and barred from the VITA/TCE Programs for violating the Volunteer
Standards of Conduct?
A. Yes b. Nop - ANS-a. Yes
Completing a radical interview before entering taxpayer records into the software program helps
keep away from which of the subsequent potential troubles?
A. The volunteer may not have the required certifications to put together the return.
B. The return can be out-of-scope.
C. The taxpayer may not have all of the data had to prepare the go back.
D. All of the above. - ANS-d. All of the above.
During the intake technique, the volunteer must verify the taxpayer and partner, if relevant, have
image identification. Additionally, taxpayers need to provide verifica- tion of taxpayer
identification number (SSN or ITIN) for every person who might be at the tax return.
A. True b. False - ANS-a. True
During the intake manner, which of the following have to the volunteer verify that the taxpayer
and spouse, if applicable, have with them to make certain the taxpayers can be served that
day?
A. Photo identity for each
b. Social Security or taxpayer identity wide variety verification files for anyone listed at the go
back
c. All tax declaration documents, consisting of Forms W-2, 1099-R, and so forth.
D. All of the above - ANS-d. All of the above
Explaining the intake/interview and best evaluate procedure is vital so the taxpayer is aware
they're anticipated to:
a. Have a finished Form 13614-C, Intake/Interview & Quality Review Sheet, previous to having
the go back organized.
B. Answer the tax preparer's additional questions during the interview.
C. Participate inside the pleasant review of their tax return.
D. All of the above. - ANS-d. All of the above.
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct should bring
about which of the subsequent?
A. The volunteer's elimination from the VITA/TCE Programs.
B. Inclusion inside the IRS Volunteer Registry to bar destiny VITA/TCE pastime indefinitely.
C. Termination of the sponsoring enterprise partnership with the IRS.
D. All of the above may be taken into consideration the proper motion depending on the kind of
violation and the sponsoring accomplice's corrective moves. - ANS-d. All of the above can be
A taxpayer tells you that they donated $50 to their church but they did no longer convey
evidence of the donation. This statistics along side all other statistics accrued in the course of
your interview does now not appear unusual or questionable.
As a tax preparer, you ought to:
a. Send the taxpayer domestic to get evidence of their donation.
B. Prepare the go back giving credit score for the donation without seeing proof.
C. Prepare their return without giving them credit for the donation. - ANS-b. Prepare the return
giving credit score for the donation with out seeing evidence.
All IRS-licensed volunteer preparers taking part within the VITA/TCE programs should use Form
13614-C along side an powerful interview for each return prepared at the website.
A. True b. False - ANS-a. True
Ann, an IRS tax law-licensed tax preparer, informed the taxpayer that cash earnings does no
longer need to be pronounced because the IRS will in no way realize approximately it. Ann
indicated NO coins profits on Form 13614-C. Ann prepared the return with out the coins
earnings. The certain first-class reviewer became ignorant of the communication and
consequently blind to the coins income and the return turned into published, signed, and e-filed.
Did the distinct first-class reviewer violate the Volunteer Standards of Conduct?
A. Yes b. No - ANS-b. No
As part of the consumption system, every web site ought to:
a. Have a technique to make sure a return is within the scope of the VITA/TCE Programs.
B. Identify the certification stage needed to put together a go back.
C. Have a technique to make sure volunteers have the certification needed for the returns they
put together.
D. All of the above. - ANS-d. All of the above.
Bob, an IRS tax law-certified volunteer preparer, informed the taxpayer that money income does
no longer need to be pronounced because the IRS does not recognise approximately it. Bob
indicated NO coins income on Form 13614-C. Bob prepared a tax go back except for the coins
income. Jim, the precise high-quality reviewer, become unaware of the verbal exchange and
therefore unaware of the coins profits and the return was printed, signed, and e-filed. Who has
violated the Volunteer Standards of Conduct?
A. Bob, the tax law-certified volunteer who organized the go back.
B. Jim, the specified pleasant reviewer who was ignorant of the cash earnings while he
reviewed the return.
C. Betty, the website online coordinator.
, D. No one has violated the Volunteer Standards of Conduct. - ANS-a. Bob, the tax
regulation-licensed volunteer who prepared the return.
Can a volunteer be removed and barred from the VITA/TCE Programs for violating the Volunteer
Standards of Conduct?
A. Yes b. Nop - ANS-a. Yes
Completing a radical interview before entering taxpayer records into the software program helps
keep away from which of the subsequent potential troubles?
A. The volunteer may not have the required certifications to put together the return.
B. The return can be out-of-scope.
C. The taxpayer may not have all of the data had to prepare the go back.
D. All of the above. - ANS-d. All of the above.
During the intake technique, the volunteer must verify the taxpayer and partner, if relevant, have
image identification. Additionally, taxpayers need to provide verifica- tion of taxpayer
identification number (SSN or ITIN) for every person who might be at the tax return.
A. True b. False - ANS-a. True
During the intake manner, which of the following have to the volunteer verify that the taxpayer
and spouse, if applicable, have with them to make certain the taxpayers can be served that
day?
A. Photo identity for each
b. Social Security or taxpayer identity wide variety verification files for anyone listed at the go
back
c. All tax declaration documents, consisting of Forms W-2, 1099-R, and so forth.
D. All of the above - ANS-d. All of the above
Explaining the intake/interview and best evaluate procedure is vital so the taxpayer is aware
they're anticipated to:
a. Have a finished Form 13614-C, Intake/Interview & Quality Review Sheet, previous to having
the go back organized.
B. Answer the tax preparer's additional questions during the interview.
C. Participate inside the pleasant review of their tax return.
D. All of the above. - ANS-d. All of the above.
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct should bring
about which of the subsequent?
A. The volunteer's elimination from the VITA/TCE Programs.
B. Inclusion inside the IRS Volunteer Registry to bar destiny VITA/TCE pastime indefinitely.
C. Termination of the sponsoring enterprise partnership with the IRS.
D. All of the above may be taken into consideration the proper motion depending on the kind of
violation and the sponsoring accomplice's corrective moves. - ANS-d. All of the above can be
