VITA Certification questions with complete
solutions
To ensure quality service and accurate return preparation, every site is required to have
c c c c c c c c c c c c c
a process for assigning taxpayers to IRS tax law-certified preparers who are certified at
c c c c c c c c c c c c c c
or above the level required to prepare their tax return.
c c c c c c c c c c
a. True b. False - answer-a. True
c c c c c c
During the intake process, which of the following should the volunteer verify that the
c c c c c c c c c c c c c
taxpayer and spouse, if applicable, have with them to ensure the taxpayers can be
c c c c c c c c c c c c c c
served that day?
c c c
a. Photo identification for both
c c c c
b. Social Security or taxpayer identification number verification documents for everyone
c c c c c c c c c c
listed on the return
c c c c
c. All tax statement documents, including Forms W-2, 1099-R, etc.
c c c c c c c c c
d. All of the above - answer-d. All of the above
c c c c c c c c c c
Explaining the intake/interview and quality review process is important so the taxpayer
c c c c c c c c c c c
understands they are expected to:
c c c c c
a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to
c c c c c c c c c c c c
having the return prepared.
c c c c
b. Answer the tax preparer's additional questions during the interview.
c c c c c c c c c
c. Participate in the quality review of their tax return.
c c c c c c c c c
d. All of the above. - answer-d. All of the above.
c c c c c c c c c c
Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance
c c c c c c c c c c c c c
to a taxpayer he was helping. Jim is an insurance agent in the community. Jan feels like
c c c c c c c c c c c c c c c c c
Jim was pushy, made the taxpayer uncomfortable, and violated Volunteer Standard of
c c c c c c c c c c c c
Conduct #3. What should Jan do?
c c c c c c
a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he tries
c c c c c c c c c c c c c c c c
to sell them insurance.
c c c c
b. Tell the site coordinator what she heard, so he can immediately remove Jim from the
c c c c c c c c c c c c c c c
site and report the incident using the external referral process by sending an email to
c c c c c c c c c c c c c c c
.
c
c. Mind her own business and do nothing. - answer-b. Tell the site coordinator what she
c c c c c c c c c c c c c c c
heard, so he can immediately remove Jim from the site and report the incident using the
c c c c c c c c c c c c c c c c
external referral process by sending an email to .
c c c c c c c c c
Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not
c c c c c c c c c c c c c c
need to be reported because the IRS will never know about it. Ann indicated NO cash
c c c c c c c c c c c c c c c c
, income on Form 13614-C. Ann prepared the return without the cash income. The
c c c c c c c c c c c c c
designated quality reviewer was unaware of the conversation and therefore unaware of
c c c c c c c c c c c c
the cash income and the return was printed, signed, and e-filed. Did the designated
c c c c c c c c c c c c c c
quality reviewer violate the Volunteer Standards of Conduct?
c c c c c c c c
a. Yes b. No - answer-b. No
c c c c c c
Pat is a paid tax preparer in the community; he also gives back to the community by
c c c c c c c c c c c c c c c c
serving as an IRS tax law-certified volunteer tax preparer at a VITA/TCE site. While
c c c c c c c c c c c c c c
conducting the interview with the taxpayer, Pat discovers the taxpayer's small business
c c c c c c c c c c c c
will generate a loss, making the return out of scope for the VITA/ TCE Programs. Pat
c c c c c c c c c c c c c c c c
explains to the taxpayer that the tax return cannot be prepared at the VITA/TCE site, but
c c c c c c c c c c c c c c c c
he will offer the taxpayer a discount at his paid tax preparation business down the road.
c c c c c c c c c c c c c c c c
Has Pat violated the Volunteer Standards of Conduct (VSC)?
c c c c c c c c c
a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
c c c c c c c c c c c c c c c c c c
VITA/TCE site.
c c
b. No, it is not a violation since the return cannot be prepared at the site.
c c c c c c c c c c c c c c c
c. No, none of the VSC addresses soliciting business while volunteering at the
c c c c c c c c c c c c
VITA/TCE site. - answer-a. Yes, it is a violation of the VSC for Pat to solicit business
c c c c c c c c c c c c c c c c c
from any taxpayer at the VITA/TCE site.
c c c c c c c
Maggie wants her tax refund quickly; however, she doesn't have a bank account for
c c c c c c c c c c c c c
direct deposit. She asks Josh, the tax law-certified preparer, to deposit her refund into
c c c c c c c c c c c c c c
his checking account and turn the funds over to her when received. If Josh agrees to do
c c c c c c c c c c c c c c c c c
this, has he violated any of the Volunteer Standards of Conduct?
c c c c c c c c c c c
a. Yes b. No - answer-a. Yes
c c c c c c
Is having a donation/tip jar at the quality review station within the VITA/TCE site a
c c c c c c c c c c c c c c
cviolation of the Volunteer Standards of Conduct?
c c c c c c
a. Yes b. No - answer-a. Yes
c c c c c c
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct
c c c c c c c c c c c c
could result in which of the following?
c c c c c c c
a. The volunteer's removal from the VITA/TCE Programs.
c c c c c c c
b. Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely.
c c c c c c c c c c c c
c. Termination of the sponsoring organization partnership with the IRS.
c c c c c c c c c
d. All of the above may be considered an appropriate action depending on the type of
c c c c c c c c c c c c c c c
violation and the sponsoring partner's corrective actions. - answer-d. All of the above
c c c c c c c c c c c c c
may be considered an appropriate action depending on the type of violation and the
c c c c c c c c c c c c c c
sponsoring partner's corrective actions.
c c c c
Which volunteers must pass the Volunteer Standards of Conduct (VSC) certifica- tion
c c c c c c c c c c c
test?
c
a. Site coordinators/local coordinators
c c c
b. Quality reviewers and tax return preparers
c c c c c c
c. Greeters or client facilitators
c c c c
solutions
To ensure quality service and accurate return preparation, every site is required to have
c c c c c c c c c c c c c
a process for assigning taxpayers to IRS tax law-certified preparers who are certified at
c c c c c c c c c c c c c c
or above the level required to prepare their tax return.
c c c c c c c c c c
a. True b. False - answer-a. True
c c c c c c
During the intake process, which of the following should the volunteer verify that the
c c c c c c c c c c c c c
taxpayer and spouse, if applicable, have with them to ensure the taxpayers can be
c c c c c c c c c c c c c c
served that day?
c c c
a. Photo identification for both
c c c c
b. Social Security or taxpayer identification number verification documents for everyone
c c c c c c c c c c
listed on the return
c c c c
c. All tax statement documents, including Forms W-2, 1099-R, etc.
c c c c c c c c c
d. All of the above - answer-d. All of the above
c c c c c c c c c c
Explaining the intake/interview and quality review process is important so the taxpayer
c c c c c c c c c c c
understands they are expected to:
c c c c c
a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to
c c c c c c c c c c c c
having the return prepared.
c c c c
b. Answer the tax preparer's additional questions during the interview.
c c c c c c c c c
c. Participate in the quality review of their tax return.
c c c c c c c c c
d. All of the above. - answer-d. All of the above.
c c c c c c c c c c
Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance
c c c c c c c c c c c c c
to a taxpayer he was helping. Jim is an insurance agent in the community. Jan feels like
c c c c c c c c c c c c c c c c c
Jim was pushy, made the taxpayer uncomfortable, and violated Volunteer Standard of
c c c c c c c c c c c c
Conduct #3. What should Jan do?
c c c c c c
a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he tries
c c c c c c c c c c c c c c c c
to sell them insurance.
c c c c
b. Tell the site coordinator what she heard, so he can immediately remove Jim from the
c c c c c c c c c c c c c c c
site and report the incident using the external referral process by sending an email to
c c c c c c c c c c c c c c c
.
c
c. Mind her own business and do nothing. - answer-b. Tell the site coordinator what she
c c c c c c c c c c c c c c c
heard, so he can immediately remove Jim from the site and report the incident using the
c c c c c c c c c c c c c c c c
external referral process by sending an email to .
c c c c c c c c c
Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not
c c c c c c c c c c c c c c
need to be reported because the IRS will never know about it. Ann indicated NO cash
c c c c c c c c c c c c c c c c
, income on Form 13614-C. Ann prepared the return without the cash income. The
c c c c c c c c c c c c c
designated quality reviewer was unaware of the conversation and therefore unaware of
c c c c c c c c c c c c
the cash income and the return was printed, signed, and e-filed. Did the designated
c c c c c c c c c c c c c c
quality reviewer violate the Volunteer Standards of Conduct?
c c c c c c c c
a. Yes b. No - answer-b. No
c c c c c c
Pat is a paid tax preparer in the community; he also gives back to the community by
c c c c c c c c c c c c c c c c
serving as an IRS tax law-certified volunteer tax preparer at a VITA/TCE site. While
c c c c c c c c c c c c c c
conducting the interview with the taxpayer, Pat discovers the taxpayer's small business
c c c c c c c c c c c c
will generate a loss, making the return out of scope for the VITA/ TCE Programs. Pat
c c c c c c c c c c c c c c c c
explains to the taxpayer that the tax return cannot be prepared at the VITA/TCE site, but
c c c c c c c c c c c c c c c c
he will offer the taxpayer a discount at his paid tax preparation business down the road.
c c c c c c c c c c c c c c c c
Has Pat violated the Volunteer Standards of Conduct (VSC)?
c c c c c c c c c
a. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the
c c c c c c c c c c c c c c c c c c
VITA/TCE site.
c c
b. No, it is not a violation since the return cannot be prepared at the site.
c c c c c c c c c c c c c c c
c. No, none of the VSC addresses soliciting business while volunteering at the
c c c c c c c c c c c c
VITA/TCE site. - answer-a. Yes, it is a violation of the VSC for Pat to solicit business
c c c c c c c c c c c c c c c c c
from any taxpayer at the VITA/TCE site.
c c c c c c c
Maggie wants her tax refund quickly; however, she doesn't have a bank account for
c c c c c c c c c c c c c
direct deposit. She asks Josh, the tax law-certified preparer, to deposit her refund into
c c c c c c c c c c c c c c
his checking account and turn the funds over to her when received. If Josh agrees to do
c c c c c c c c c c c c c c c c c
this, has he violated any of the Volunteer Standards of Conduct?
c c c c c c c c c c c
a. Yes b. No - answer-a. Yes
c c c c c c
Is having a donation/tip jar at the quality review station within the VITA/TCE site a
c c c c c c c c c c c c c c
cviolation of the Volunteer Standards of Conduct?
c c c c c c
a. Yes b. No - answer-a. Yes
c c c c c c
Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct
c c c c c c c c c c c c
could result in which of the following?
c c c c c c c
a. The volunteer's removal from the VITA/TCE Programs.
c c c c c c c
b. Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely.
c c c c c c c c c c c c
c. Termination of the sponsoring organization partnership with the IRS.
c c c c c c c c c
d. All of the above may be considered an appropriate action depending on the type of
c c c c c c c c c c c c c c c
violation and the sponsoring partner's corrective actions. - answer-d. All of the above
c c c c c c c c c c c c c
may be considered an appropriate action depending on the type of violation and the
c c c c c c c c c c c c c c
sponsoring partner's corrective actions.
c c c c
Which volunteers must pass the Volunteer Standards of Conduct (VSC) certifica- tion
c c c c c c c c c c c
test?
c
a. Site coordinators/local coordinators
c c c
b. Quality reviewers and tax return preparers
c c c c c c
c. Greeters or client facilitators
c c c c
