Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax
preparers, quality reviewers, etc.) must: - ANSWER For ONU Vita All of the Above, for
the answer to the question for Gov. answer is Both A and B
Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct? - ANSWER 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? - ANSWER 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 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 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? - 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.
1
, 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.
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
Sam is assigned to prepare a taxpayer's return. The taxpayer has been waiting for a long time
due to the volume of taxpayers needing service. The taxpayer is agitated when they sit with
Sam. How should Sam interact with the taxpayer? - ANSWER All of the above.
VITA/TCE sites and volunteers must not solicit business from taxpayers or use taxpayer
information for personal or business benefit. - ANSWER True
Ben is preparing a tax return and the taxpayer has a dependent listed. The dependent is the
child of the taxpayer's cousin. The child lived with the taxpayer a few months. Ben prepared
the return and noted on Form 13614-C the child lived with the taxpayer all year. Did Ben
violate the VSC? - ANSWER Yes, Ben knowingly prepared the return with false
information.
All IRS-certified volunteer preparers participating in the VITA/TCE programs must use Form
13614-C or Form 13614-NR along with a thorough interview for every return prepared at the
site. - ANSWER True
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preparers, quality reviewers, etc.) must: - ANSWER For ONU Vita All of the Above, for
the answer to the question for Gov. answer is Both A and B
Can a volunteer be removed and barred from the VITA/TCE program for violating the
Volunteer Standards of Conduct? - ANSWER 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? - ANSWER 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 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 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? - 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.
1
, 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.
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
Sam is assigned to prepare a taxpayer's return. The taxpayer has been waiting for a long time
due to the volume of taxpayers needing service. The taxpayer is agitated when they sit with
Sam. How should Sam interact with the taxpayer? - ANSWER All of the above.
VITA/TCE sites and volunteers must not solicit business from taxpayers or use taxpayer
information for personal or business benefit. - ANSWER True
Ben is preparing a tax return and the taxpayer has a dependent listed. The dependent is the
child of the taxpayer's cousin. The child lived with the taxpayer a few months. Ben prepared
the return and noted on Form 13614-C the child lived with the taxpayer all year. Did Ben
violate the VSC? - ANSWER Yes, Ben knowingly prepared the return with false
information.
All IRS-certified volunteer preparers participating in the VITA/TCE programs must use Form
13614-C or Form 13614-NR along with a thorough interview for every return prepared at the
site. - ANSWER True
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