To ensure quality service and accurate 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 - ANSWER a. True
During the intake process, which of the 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 - ANSWER d. All of the above
Explaining the intake/interview and quality 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. - ANSWER d. All of the above.
Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a
taxpayer he was helping. Jim is an insurance agent in the community. Jan feels like Jim was
1
, 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. - ANSWER 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 .
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?
a. Yes b. No - ANSWER b. No
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 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. -
ANSWER a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer
at the VITA/TCE site.
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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 - ANSWER a. True
During the intake process, which of the 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 - ANSWER d. All of the above
Explaining the intake/interview and quality 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. - ANSWER d. All of the above.
Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a
taxpayer he was helping. Jim is an insurance agent in the community. Jan feels like Jim was
1
, 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. - ANSWER 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 .
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?
a. Yes b. No - ANSWER b. No
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 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. -
ANSWER a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer
at the VITA/TCE site.
2
