VITA ADVANCED TEST LATEST 2025 REVISED EXAM
QUESTIONS AND CORRECT DETAILED ANSWERS
(VERIFIED COMPLETE SOLUTION) HIGHEST TEST
SCORE A+ GRADE.
/. 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. What should Heidi tell them? - Answer-a. Form
13614-C, Intake/Interview & Quality Review Sheet, must be completed prior to having
the return prepared.
b. You will be interviewed by the return preparer and asked additional questions as
needed.
c. You need to participate in a quality review of your tax return by someone other than
the
return preparer.
d. All of the above. <<< CORRECT
/.9. During the intake process, the volunteer should verify the taxpayer (and/or spouse,
if applicable) has photo identification. Additionally, taxpayers must provide verification of
taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return. -
Answer-True
/.10. 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 they have 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
QUESTIONS AND CORRECT DETAILED ANSWERS
(VERIFIED COMPLETE SOLUTION) HIGHEST TEST
SCORE A+ GRADE.
/. 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. What should Heidi tell them? - Answer-a. Form
13614-C, Intake/Interview & Quality Review Sheet, must be completed prior to having
the return prepared.
b. You will be interviewed by the return preparer and asked additional questions as
needed.
c. You need to participate in a quality review of your tax return by someone other than
the
return preparer.
d. All of the above. <<< CORRECT
/.9. During the intake process, the volunteer should verify the taxpayer (and/or spouse,
if applicable) has photo identification. Additionally, taxpayers must provide verification of
taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return. -
Answer-True
/.10. 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 they have 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
