VITA 2024-2025 ADVANCED RETAKE
TEST QUESTIONS WITH CORRECT
ANSWERS
VOLUNTEER STANDARDS OF CONTUCT RETEST QUESTIONS
1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test? -
CORRECT ANSWER-All VITA/TCE site volunteers must pass the VSC certification test
2. Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could
result in which of the following? - CORRECT ANSWER-a. The volunteer's removal from the
VITA/TCE program.
b. The volunteer's inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity
indefinitely.
c. Termination of the sponsoring organization's partnership with the IRS.
d. All of the above may be considered an appropriate action depending on the type of violation
and the sponsoring organization's corrective actions. <<< CORRECT
3. 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 ANSWER-Yes
4. 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 ANSWER-Yes
VITA 2024-2025 ADVANCED RETAKE TEST QUESTIONS WITH CORRECT ANSWERS
, 5. 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 ANSWER-Yes, it is a violation of the VSC for Pat to solicit business
from any taxpayer at the
VITA/TCE site.
6. 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 ANSWER-No
7. 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
pushy, made the taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3.
What should Jan do? - CORRECT ANSWER-Tell the coordinator what she heard, so they can
immediately remove Jim from the site and
report the incident using the external referral process by sending an email to
.
8. Explaining the intake/interview and quality review process is important so the taxpayer
understands they are expected to: - CORRECT ANSWER-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.
VITA 2024-2025 ADVANCED RETAKE TEST QUESTIONS WITH CORRECT ANSWERS
TEST QUESTIONS WITH CORRECT
ANSWERS
VOLUNTEER STANDARDS OF CONTUCT RETEST QUESTIONS
1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test? -
CORRECT ANSWER-All VITA/TCE site volunteers must pass the VSC certification test
2. Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could
result in which of the following? - CORRECT ANSWER-a. The volunteer's removal from the
VITA/TCE program.
b. The volunteer's inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity
indefinitely.
c. Termination of the sponsoring organization's partnership with the IRS.
d. All of the above may be considered an appropriate action depending on the type of violation
and the sponsoring organization's corrective actions. <<< CORRECT
3. 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 ANSWER-Yes
4. 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 ANSWER-Yes
VITA 2024-2025 ADVANCED RETAKE TEST QUESTIONS WITH CORRECT ANSWERS
, 5. 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 ANSWER-Yes, it is a violation of the VSC for Pat to solicit business
from any taxpayer at the
VITA/TCE site.
6. 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 ANSWER-No
7. 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
pushy, made the taxpayer uncomfortable, and violated Volunteer Standard of Conduct #3.
What should Jan do? - CORRECT ANSWER-Tell the coordinator what she heard, so they can
immediately remove Jim from the site and
report the incident using the external referral process by sending an email to
.
8. Explaining the intake/interview and quality review process is important so the taxpayer
understands they are expected to: - CORRECT ANSWER-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.
VITA 2024-2025 ADVANCED RETAKE TEST QUESTIONS WITH CORRECT ANSWERS
