1|Page
VITA ADVANCED TEST Exam Preparation Newest With
Complete Questions And Correct Detailed Answers| Brand New
Version
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers
(greeters, client facilitators, tax preparers, quality reviewers, etc.)
must: - ANSWERS--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? -
ANSWERS--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? - ANSWERS--Thank the taxpayer, and explain that you
cannot accept any payment for your services.
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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? - ANSWERS--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? - ANSWERS--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? - ANSWERS--Bob, the tax law-certified volunteer who
prepared the return.
,3|Page
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? - ANSWERS--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? - ANSWERS--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
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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. -
ANSWERS--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? - ANSWERS--
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. - ANSWERS--True
2. What should the certified volunteer preparer do before starting
the tax return? - ANSWERS---Make sure all questions on Form 13614-
C are answered
-Change "Unsure" answers to "Yes" or "No" based on a conversation
with the taxpayer.
-Complete all applicable Certified Volunteer Preparer shaded-area
questions on Form 13614-C.
VITA ADVANCED TEST Exam Preparation Newest With
Complete Questions And Correct Detailed Answers| Brand New
Version
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers
(greeters, client facilitators, tax preparers, quality reviewers, etc.)
must: - ANSWERS--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? -
ANSWERS--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? - ANSWERS--Thank the taxpayer, and explain that you
cannot accept any payment for your services.
,2|Page
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? - ANSWERS--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? - ANSWERS--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? - ANSWERS--Bob, the tax law-certified volunteer who
prepared the return.
,3|Page
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? - ANSWERS--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? - ANSWERS--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
, 4|Page
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. -
ANSWERS--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? - ANSWERS--
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. - ANSWERS--True
2. What should the certified volunteer preparer do before starting
the tax return? - ANSWERS---Make sure all questions on Form 13614-
C are answered
-Change "Unsure" answers to "Yes" or "No" based on a conversation
with the taxpayer.
-Complete all applicable Certified Volunteer Preparer shaded-area
questions on Form 13614-C.
