Volunteer Standards of Conduct Exam
Questions and Answers
a. True - Answer-During the intake process, the volunteer should verify the taxpayer
(and spouse, if applicable) have photo identification. Additionally, taxpayers must
provide verification of taxpayer identification number (SSN or ITIN) for everyone who
will be on the tax return .
a . True
b . False
a. Advanced - Answer-Mary, a VSC-certified greeter, reviews the taxpayer's
completed Form 13614-C, page 2, to identify what potential volunteer certification
level is needed for this tax return . Mary sees the taxpayer has checked the "yes"
box indicating he has self- employment income and the certification level next to the
question is (A). All other questions answered "yes" have a (B) certification. When
Mary assigns the return to a tax preparer, what tax law certification level should the
tax preparer have?
a . Advanced
b . Basic
c. It doesn't matter, any level is fine
d. No tax law certification is necessary
d. All VITA/TCE site volunteers must pass the VSC certification test - Answer-Which
volunteers must pass the Volunteer Standards of Conduct (VSC) certification test?
a . Site coordinators/local coordinators
b . Quality reviewers and tax return preparers
c . Greeters or client facilitators
d. All VITA/TCE site volunteers must pass the VSC certification test
d. All of the above may be considered an appropriate action depending on the type
of violation and the sponsoring organization's corrective actions - Answer-Failure of a
VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result
in which of the following?
a . The volunteer's removal from the VITA/TCE Programs .
b . The volunteer's inclusion in the IRS Volunteer Registry to bar future VITA/TCE
activity indefinitely.
c . Termination of the sponsoring organization's partnership with the IRS .
d . All of the above may be considered an appropriate action depending on the type
of violation and the sponsoring organization's corrective actions .
a. Yes - Answer-Is having a donation/tip jar at the quality review station within the
VITA/TCE site a violation of the Volunteer Standards of Conduct?
a . Yes
b . No
, a. Yes - Answer-Maggie wants her tax refund quickly; however, she doesn't have a
bank account for direct deposit. She asks Josh, the tax law-certified preparer, to
deposit her refund into his checking account and turn the funds over to her when
received . If Josh agrees to do this, has he violated any of the Volunteer Standards
of Conduct?
a . Yes
b . No
a . Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
VITA/TCE site - Answer-Pat is a paid tax preparer in the community; he also gives
back to the community by serving as an IRS tax law-certified volunteer tax preparer
at a VITA/TCE site. While conducting the interview with the taxpayer, Pat discovers
the taxpayer's small business will generate a loss, making the return out of scope for
the VITA/ TCE Programs . Pat explains to the taxpayer that the tax return cannot be
prepared at the VITA/TCE site, but he will offer the taxpayer a discount at his paid
tax preparation business down the road . Has Pat violated the Volunteer Standards
of Conduct (VSC)?
a . Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
VITA/TCE site .
b . No, it is not a violation since the return cannot be prepared at the site .c . No,
none of the VSC addresses soliciting business while volunteering at the
VITA/TCE site
b. No - Answer-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
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 WI .Voltax@irs .gov - Answer-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 WI .Voltax@irs .gov .
c . Mind her own business and do nothing
Questions and Answers
a. True - Answer-During the intake process, the volunteer should verify the taxpayer
(and spouse, if applicable) have photo identification. Additionally, taxpayers must
provide verification of taxpayer identification number (SSN or ITIN) for everyone who
will be on the tax return .
a . True
b . False
a. Advanced - Answer-Mary, a VSC-certified greeter, reviews the taxpayer's
completed Form 13614-C, page 2, to identify what potential volunteer certification
level is needed for this tax return . Mary sees the taxpayer has checked the "yes"
box indicating he has self- employment income and the certification level next to the
question is (A). All other questions answered "yes" have a (B) certification. When
Mary assigns the return to a tax preparer, what tax law certification level should the
tax preparer have?
a . Advanced
b . Basic
c. It doesn't matter, any level is fine
d. No tax law certification is necessary
d. All VITA/TCE site volunteers must pass the VSC certification test - Answer-Which
volunteers must pass the Volunteer Standards of Conduct (VSC) certification test?
a . Site coordinators/local coordinators
b . Quality reviewers and tax return preparers
c . Greeters or client facilitators
d. All VITA/TCE site volunteers must pass the VSC certification test
d. All of the above may be considered an appropriate action depending on the type
of violation and the sponsoring organization's corrective actions - Answer-Failure of a
VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result
in which of the following?
a . The volunteer's removal from the VITA/TCE Programs .
b . The volunteer's inclusion in the IRS Volunteer Registry to bar future VITA/TCE
activity indefinitely.
c . Termination of the sponsoring organization's partnership with the IRS .
d . All of the above may be considered an appropriate action depending on the type
of violation and the sponsoring organization's corrective actions .
a. Yes - Answer-Is having a donation/tip jar at the quality review station within the
VITA/TCE site a violation of the Volunteer Standards of Conduct?
a . Yes
b . No
, a. Yes - Answer-Maggie wants her tax refund quickly; however, she doesn't have a
bank account for direct deposit. She asks Josh, the tax law-certified preparer, to
deposit her refund into his checking account and turn the funds over to her when
received . If Josh agrees to do this, has he violated any of the Volunteer Standards
of Conduct?
a . Yes
b . No
a . Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
VITA/TCE site - Answer-Pat is a paid tax preparer in the community; he also gives
back to the community by serving as an IRS tax law-certified volunteer tax preparer
at a VITA/TCE site. While conducting the interview with the taxpayer, Pat discovers
the taxpayer's small business will generate a loss, making the return out of scope for
the VITA/ TCE Programs . Pat explains to the taxpayer that the tax return cannot be
prepared at the VITA/TCE site, but he will offer the taxpayer a discount at his paid
tax preparation business down the road . Has Pat violated the Volunteer Standards
of Conduct (VSC)?
a . Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
VITA/TCE site .
b . No, it is not a violation since the return cannot be prepared at the site .c . No,
none of the VSC addresses soliciting business while volunteering at the
VITA/TCE site
b. No - Answer-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
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 WI .Voltax@irs .gov - Answer-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 WI .Voltax@irs .gov .
c . Mind her own business and do nothing
