VITA Basic Exam

Vita Exams

1. Prior to working at aVITA/TCE site,ALLVITA/TCE volunteers (greeters, clien rh rh rh rh rh rh rh rh rh rh rh




tfacilitators,taxpreparers,qualityreviewers,etc.)must::Bothaandb
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2. CanavolunteerberemovedandbarredfromtheVITA/TCEprogramfor violat rh rh rh rh rh rh rh rh rh rh rh rh




ing theVolunteer Standards of Conduct?: Yes rh rh rh rh rh rh




3. If a taxpayer offers you a $20 bill because they were so happy about the quality
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service theyreceived,what is the appropriate actionto take?:Thank the taxpayer, rh rh rh rh rh rh rh rh rh rh rh rh rh




and explain that you cannot accept any payment for your services. rh rh rh rh rh rh rh rh rh rh




4. JakeisanIRStaxlaw- rh rh rh rh rh




certifiedvolunteerpreparerataVITA/TCEsite.When preparing a return for Jill,Jak rh rh rh rh rh rh rh rh rh rh rh rh rh




e learns that Jill does not have a bank account to receive a direct deposit of her refu
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nd.Jill is distraught when Jake tells her the paper refund check will take three to fo
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ur weeks longer than the refund being direct deposited.Jill asks Jake if he can dep
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osit her refund in his bank account and then turn the money over to her when he get
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s it.What should Jake do?:Jake should explain that a taxpayer's federal or state refund
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cannot be deposited into aVITA/TCE volunteer's bank account and she will have to open rh rh rh rh h
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an account in her own name to have the refund direct deposited.
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5. MaxpreparesataxreturnforAliataVITA/TCEsite.Hefindsoutduringthe intervie rh rh rh rh rh rh rh rh rh rh rh rh rh rh rh rh




wthatAlihasnohealthinsurance.AfterAlileavesthesite,Maxwrites her name and
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contact information down to take home to his wife who sells health insurance for p rh rh rh rh rh rh rh rh rh rh rh rh rh rh




rofit.Which of the following statements is true?: Max has violated theVSC because h rh rh rh rh rh rh rh rh rh rh rh rh rh rh




e is using the information he gained about Ali to further his own or another's personal ben
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efit.
6. Bob,anIRStaxlaw- rh rh rh rh




certifiedvolunteerpreparer,toldthetaxpayerthatcash incomedoesnotneedtobe rh rh rh rh rh rh rh rh rh rh rh rh rh rh




reportedbecausetheIRSdoesnotknowaboutit. Bob indicated NO cash income o rh rh rh rh rh rh rh rh rh rh rh rh rh rh




n Form 13614- rh rh




C. Bob prepared a tax return excludingthecashincome.Jim,thedesignatedquality
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reviewer,wasunaware oftheconversationandtherefore unaware ofthe cashinco rh rh rh rh rh rh rh rh rh rh rh rh




meandthe return was printed, signed, and e- rh rh rh rh rh rh rh rh




filed.Who violated theVolunteer Standards of Conduct?: Bob, the tax law- rh rh rh rh rh rh rh rh rh rh rh




certified volunteer who prepared the return. rh rh rh rh rh




7. Sue,aVITA/TCE coordinator, was watching the local news when she saw Aaron rh rh rh rh rh rh rh rh rh rh rh rh




,anewtaxlaw-certifiedvolunteer,inastoryaboutseveralbankemploy-
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ees being arrested for suspicion of embezzlement.She saw Aaron being led outof
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thebankinhandcuffs.Threedayslater,Sueisshockedwhenshesees Aaron showrh rh rh rh rh rh rh rh rh rh rh rh rh rh rh




up at the site ready to volunteer, apparently out on bond.She pulls Aaron aside an
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d explains that his arrest on suspicion of embezzlement could have a negative effe
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ct on the site and therefore she must ask him
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to leave the site. Sue removed his access to the software, she then uses theexter
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