VITA CertificationTest Guide 2023

To ensure quality service and accurate return preparation, every site is required to have a process for assigning taxpayers to IRS tax law-certified preparers who are certified at or above the level required to prepare their tax return. a. True b. False -Answer a. True During the intake process, which of the following should the volunteer verify that the taxpayer and spouse, if applicable, have with them to ensure the taxpayers can be served that day? a. Photo identification for both b. Social Security or taxpayer identification number verification documents for everyone listed on the return c. All tax statement documents, including Forms W-2, 1099-R, etc. d. All of the above -Answer d. All of the above Explaining the intake/interview and quality review process is important so the taxpayer understands they are expected to: a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to having the return prepared. b. Answer the tax preparer's additional questions during the interview. c. Participate in the quality review of their tax return. d. All of the above. -Answer d. All of the above. Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a taxpayer he was helping. Jim is an insurance agent in the community. Jan feels like Jim was pushy, made the taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3. What should Jan do? a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he tries to sell them insurance. b. Tell the site coordinator what she heard, so he can immediately remove Jim from the site and report the incident using the external referral process by sending an email to . c. Mind her own business and do nothing. -Answer b. Tell the site coordinator what she heard, so he can immediately remove Jim from the site and report the incident using the external referral process by sending an email to . Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not need to be reported because the IRS will never know about it. Ann indicated NO cash income on Form 13614-C. Ann prepared the return without the cash income. 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. Did the designated quality reviewer violate the Volunteer Standards of Conduct? a. Yes b. No -Answer b. No Pat is a paid tax preparer in the com