VITA Certification Exam Questions And Answers.

VITA Certification Exam Questions And
Answers.


Which of the following is a violation of the Volunteer Standards of Conduct?
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a . Knowingly preparing a false tax return
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b . Having a donation/tip jar in the taxpayer waiting area at the site
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c . Using taxpayer's personal information to ask for a date
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d. All of the above - (correct answer) -d. All of the above
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Which volunteers must take Volunteer Standards of Conduct training and test?
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a . Site Coordinators/Local Coordinators
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b. Quality Reviewers and tax return preparers
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c . Greeters
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d. All VITA/TCE volunteers - (correct answer) -d. All of the above
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If a volunteer violates the Volunteer Standards of Conduct, what are the possible
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consequences?
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a . Removal from the VITA/TCE programs
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b . Criminal investigation c . Elimination of VITA/TCE grant funds
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d . Deactivation of EFIN
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e. All of the above - (correct answer) -e. all of the above
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Bob, an IRS tax law certified volunteer preparer, told the taxpayer that cash income
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does not need to be reported because the IRS will never find out. The return was
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completed without the cash income . Jim, the designated Quality Reviewer, simply
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missed this omission and the return was printed, signed, and e-filed. Who has violated
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the Volunteer Standards of Conduct?
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a. Bob, the IRS tax law certified volunteer preparer
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b . Jim, the designated Quality Reviewer
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c . Betty, the Site Coordinator
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d. No one has violated the Volunteer Standards of Conduct - (correct answer) -a. Bob,
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the IRS tax law certified volunteer preparer
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Heidi, a certified volunteer, is working at the intake station. As part of her duties, she is
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required to explain to the taxpayer what they are expected to do today as part of the
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return preparation process . What should Heidi tell them?
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a . Form 13614-C must be completed prior to having the return prepared
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b . You will be interviewed by the return preparer and asked additional questions as
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needed
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, c. You need to participate in a quality review of your tax return by someone other than
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the return preparer
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d. All of the above - (correct answer) -d. All of the above
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Volunteers must verify the taxpayer has the following items as soon as possible:
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a. Photo identification
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b. Social security number documents
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c. All income statements, including Forms W-2, 1099-R, etc .
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d. All of the above - (correct answer) -d. All of the above
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True or False: The taxpayer should be informed of their responsibility for the information
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on the tax return during the quality review process . - (correct answer) -True
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True or False: Volunteers who refuse to use the intake/interview process are violating
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the Standards of Conduct. - (correct answer) -True
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True or False: Mary, the Greeter, identifies the taxpayer's tax return requires Advanced
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IRS tax law certification. Therefore, the certified tax preparer must be certified to the
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Advanced level but the Quality Reviewer can be certified to any level, including Basic . -
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(correct answer) -False
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Yes or No: Is having a donation/tip jar in the waiting area at the VITA/TCE site a
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violation of the Volunteer Standards of Conduct? - (correct answer) -Yes
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True or False: I am currently a volunteer Greeter. I will not be preparing tax returns. I do
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not need to take the Volunteer Standards of Conduct test. - (correct answer) -False
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Yes or No: Can a volunteer be removed and barred from the VITA/TCE programs for
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violating the Volunteer Standards of Conduct? - (correct answer) -Yes
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Yes and No: An IRS tax law certified volunteer preparer told the taxpayer that cash
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income does not need to be reported. The return was completed without the cash
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income. The designated Quality Reviewer simply missed this omission and the return
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was printed, signed, and e-filed. Did the designated Quality Reviewer violate the
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Volunteer Standards of Conduct? - (correct answer) -No
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Maggie asks Josh, the tax law certified preparer, to deposit her refund into Josh's
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checking account and turn the funds over to her when received. If Josh says yes, he is
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in violation of the standards. - (correct answer) -Yes.
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Every site is required to have a process for assigning taxpayers to tax law certified
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prepared who are certified at or above the level required to prepare their return. -
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(correct answer) -True
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Which of the following statements is NOT correct?
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a. Volunteers should confirm the taxpayer's identity through photo ID.
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