VITA 2023 ADVANCED TEST with
Correct Answers latest update
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: -
✔️ 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? -
✔️ 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? -
✔️ 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? -
✔️ 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? -
✔️ 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? -
✔️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? -
✔️ 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? -
✔️ 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. -
✔️ 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
tax preparer, what tax law certification level does the tax preparer need? -
✔️ Advanced
INTAKE / INTERVIEW AND QUALITY REVIEW TEST QUESTIONS
1. All IRS-certified volunteer preparers participating in the VITA/TCE programs must
use Form 13614-C along with an effective interview for every return prepared at the
site. -
✔️ True
Correct Answers latest update
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: -
✔️ 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? -
✔️ 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? -
✔️ 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? -
✔️ 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? -
✔️ 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? -
✔️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? -
✔️ 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? -
✔️ 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. -
✔️ 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
tax preparer, what tax law certification level does the tax preparer need? -
✔️ Advanced
INTAKE / INTERVIEW AND QUALITY REVIEW TEST QUESTIONS
1. All IRS-certified volunteer preparers participating in the VITA/TCE programs must
use Form 13614-C along with an effective interview for every return prepared at the
site. -
✔️ True
