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Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, clients,
facilitators, tax preparers, quality reviewers, etc.) must: correct answers Annually pass the
volunteer standards of conduct (VSC) certification test with a score of 80% or higher and
sign and date the form 13615, volunteer standards of conduct agreement agreeing to comply
with the VSC by upholding the highest ethical standards
Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct? correct answers Yes
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? correct answers Thank the taxpayer, and
explain that you cannot accept any payment for your services
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 or 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? correct answers b. Jake should explain that a taxpayer's federal or state refund
cannot be deposited into a VITA/TCE volunteer's bank account and she will have to open an
account in her own name to have the refund direct deposited
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? correct answers b. Max has violated the VSC because he is
using confidential information to engage in a financial transaction to further his own or
another's personal interest.
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? correct answers a. Bob, the tax law-certified volunteer who prepared the return.
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 IRS-SPEC by sending an email to . Did Sue take appropriate
actions as the coordinator? correct answers a. Yes
, 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? correct answers d. All of the above.
9. During the intake process, the volunteer should verify the taxpayer (and secondary
taxpayer if married filing jointly) has government-issued photo identification. Additionally,
taxpayers must provide verification of taxpayer identification numbers (SSN or ITIN) for
everyone listed on the tax return. correct answers a. True
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
does the tax preparer need? a. Advanced b. Basic c. It doesn't matter, any level is fine d. No
tax law certification is necessary correct answers a. advanced
Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test?
correct answers d. All VITA/TCE site volunteers must pass the VSC certification test
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could
result in which of the following? correct answers d. All of the above may be considered an
appropriate action depending on the type of violation and the sponsoring organization's
corrective actions.
Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation
of the Volunteer Standards of Conduct? correct answers a. Yes
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? correct answers a. Yes
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 program. 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. Did Pat violate the Volunteer
Standards of Conduct (VSC)? correct answers a. Yes, it is a violation of the VSC for Pat to
solicit business from any taxpayer at the VITA/TCE site.
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? correct answers b. No
Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, clients,
facilitators, tax preparers, quality reviewers, etc.) must: correct answers Annually pass the
volunteer standards of conduct (VSC) certification test with a score of 80% or higher and
sign and date the form 13615, volunteer standards of conduct agreement agreeing to comply
with the VSC by upholding the highest ethical standards
Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct? correct answers Yes
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? correct answers Thank the taxpayer, and
explain that you cannot accept any payment for your services
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 or 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? correct answers b. Jake should explain that a taxpayer's federal or state refund
cannot be deposited into a VITA/TCE volunteer's bank account and she will have to open an
account in her own name to have the refund direct deposited
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? correct answers b. Max has violated the VSC because he is
using confidential information to engage in a financial transaction to further his own or
another's personal interest.
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? correct answers a. Bob, the tax law-certified volunteer who prepared the return.
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 IRS-SPEC by sending an email to . Did Sue take appropriate
actions as the coordinator? correct answers a. Yes
, 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? correct answers d. All of the above.
9. During the intake process, the volunteer should verify the taxpayer (and secondary
taxpayer if married filing jointly) has government-issued photo identification. Additionally,
taxpayers must provide verification of taxpayer identification numbers (SSN or ITIN) for
everyone listed on the tax return. correct answers a. True
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
does the tax preparer need? a. Advanced b. Basic c. It doesn't matter, any level is fine d. No
tax law certification is necessary correct answers a. advanced
Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test?
correct answers d. All VITA/TCE site volunteers must pass the VSC certification test
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could
result in which of the following? correct answers d. All of the above may be considered an
appropriate action depending on the type of violation and the sponsoring organization's
corrective actions.
Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation
of the Volunteer Standards of Conduct? correct answers a. Yes
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? correct answers a. Yes
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 program. 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. Did Pat violate the Volunteer
Standards of Conduct (VSC)? correct answers a. Yes, it is a violation of the VSC for Pat to
solicit business from any taxpayer at the VITA/TCE site.
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? correct answers b. No
