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VITA 2025 ADVANCED TEST 2025
update|comprehensive questions and verified
answers (complete solutions) GRADE A+!!
VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client
facilitators, tax preparers, quality reviewers, etc.) must: - (ANSWER)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? - (ANSWER)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? - (ANSWER)Thank
the taxpayer, and explain that you cannot accept any payment for your services.
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
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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)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? - (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.
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? -
(ANSWER)Bob, the tax law-certified volunteer who prepared the return.
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
VITA 2025 ADVANCED TEST 2025
update|comprehensive questions and verified
answers (complete solutions) GRADE A+!!
VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client
facilitators, tax preparers, quality reviewers, etc.) must: - (ANSWER)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? - (ANSWER)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? - (ANSWER)Thank
the taxpayer, and explain that you cannot accept any payment for your services.
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
, 2|Page
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)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? - (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.
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? -
(ANSWER)Bob, the tax law-certified volunteer who prepared the return.
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
