VITA Certification
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Exam 2 Exam 2 Prep Module 23 (Student Manual): Revie... Mediev
Teacher 53 terms 10 terms 16 terms 7 terms
Laila_Shutes Preview esbault6 Preview jackie_r_monroe Preview ales
To ensure quality service and accurate a. True
return preparation, every site is required to
have a process for assigning taxpayers to
IRS tax law-certified preparers who are
certified at or above the level required to
prepare their tax return.
a. True b. False
During the intake process, which of the d. All of the above
following should the volunteer verify that
the taxpayer and spouse, if applicable,
have with them to ensure the taxpayers can
be served that day?
a. Photo identification for both
b. Social Security or taxpayer identification
number verification documents for
everyone listed on the return
c. All tax statement documents, including
Forms W-2, 1099-R, etc.
d. All of the above
Explaining the intake/interview and quality d. All of the above.
review process is important so the taxpayer
understands they are expected to:
a. Have a completed Form 13614-C,
Intake/Interview & Quality Review Sheet,
prior to having the return prepared.
b. Answer the tax preparer's additional
questions during the interview.
c. Participate in the quality review of their
tax return.
d. All of the above.
, Jan, a greeter, overheard an IRS tax law- b. Tell the site coordinator what she heard, so he can immediately remove Jim from
certified volunteer, Jim, trying to sell the site and report the incident using the external referral process by sending an
insurance to a taxpayer he was helping. Jim email to .
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 .
c. Mind her own business and do nothing.
Ann, an IRS tax law-certified tax preparer, b. No
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
Pat is a paid tax preparer in the community; a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
he also gives back to the community by VITA/TCE site.
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.
Save
Students also studied
Exam 2 Exam 2 Prep Module 23 (Student Manual): Revie... Mediev
Teacher 53 terms 10 terms 16 terms 7 terms
Laila_Shutes Preview esbault6 Preview jackie_r_monroe Preview ales
To ensure quality service and accurate a. True
return preparation, every site is required to
have a process for assigning taxpayers to
IRS tax law-certified preparers who are
certified at or above the level required to
prepare their tax return.
a. True b. False
During the intake process, which of the d. All of the above
following should the volunteer verify that
the taxpayer and spouse, if applicable,
have with them to ensure the taxpayers can
be served that day?
a. Photo identification for both
b. Social Security or taxpayer identification
number verification documents for
everyone listed on the return
c. All tax statement documents, including
Forms W-2, 1099-R, etc.
d. All of the above
Explaining the intake/interview and quality d. All of the above.
review process is important so the taxpayer
understands they are expected to:
a. Have a completed Form 13614-C,
Intake/Interview & Quality Review Sheet,
prior to having the return prepared.
b. Answer the tax preparer's additional
questions during the interview.
c. Participate in the quality review of their
tax return.
d. All of the above.
, Jan, a greeter, overheard an IRS tax law- b. Tell the site coordinator what she heard, so he can immediately remove Jim from
certified volunteer, Jim, trying to sell the site and report the incident using the external referral process by sending an
insurance to a taxpayer he was helping. Jim email to .
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 .
c. Mind her own business and do nothing.
Ann, an IRS tax law-certified tax preparer, b. No
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
Pat is a paid tax preparer in the community; a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
he also gives back to the community by VITA/TCE site.
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.
