VITA ADVANCED TEST QUESTIONS AND
ANSWERS
VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax
preparers, quality reviewers, etc.) must: - Answer-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 <<< CORRECT
2. Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct? - Answer-Yes
3. If a taxpayer offers you a $20 bill because they were so happy about the quality service they received,
what is the appropriate action to take? - Answer-Thank the taxpayer, and explain that you cannot accept
any payment for your services.
, 4. 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 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? - Answer-Max has violated the VSC because he is using the information he gained about Ali to
further his own or another's personal benefit.
5. 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? -
Answer-Max has violated the VSC because he is using the information he gained about Ali to
further his own or another's personal benefit.
6. Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not 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 excluding 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 violated the Volunteer Standards of Conduct? - Answer-Bob, the tax law-certified volunteer
who prepared the return.
7. Sue, a VITA/TCE coordinator, was watching 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 effect on the site
and therefore she must ask him to leave the site. Sue removed his access to the software, she then uses
the external referral process to report the details to SPEC headquarters by sending an email to
. Did Sue take appropriate actions as the coordinator? - Answer-Yes
8. Heidi, a VSC-certified volunteer, is working at the intake station. As part of her duties, she is required
to explain to the taxpayer what they are expected to do today as part of the return preparation process.
ANSWERS
VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax
preparers, quality reviewers, etc.) must: - Answer-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 <<< CORRECT
2. Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer
Standards of Conduct? - Answer-Yes
3. If a taxpayer offers you a $20 bill because they were so happy about the quality service they received,
what is the appropriate action to take? - Answer-Thank the taxpayer, and explain that you cannot accept
any payment for your services.
, 4. 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 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? - Answer-Max has violated the VSC because he is using the information he gained about Ali to
further his own or another's personal benefit.
5. 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? -
Answer-Max has violated the VSC because he is using the information he gained about Ali to
further his own or another's personal benefit.
6. Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not 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 excluding 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 violated the Volunteer Standards of Conduct? - Answer-Bob, the tax law-certified volunteer
who prepared the return.
7. Sue, a VITA/TCE coordinator, was watching 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 effect on the site
and therefore she must ask him to leave the site. Sue removed his access to the software, she then uses
the external referral process to report the details to SPEC headquarters by sending an email to
. Did Sue take appropriate actions as the coordinator? - Answer-Yes
8. Heidi, a VSC-certified volunteer, is working at the intake station. As part of her duties, she is required
to explain to the taxpayer what they are expected to do today as part of the return preparation process.
