VITA Certification UPDATED Questions and CORRECT Answers
1. To ensure quality service and accurate return prepara- a. True
tion, every site is required to have a process for assign-
ing 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
2. During the intake process, which of the following d. All of the above
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 re-
turn
c. All tax statement documents, including Forms W-2,
1099-R, etc.
d. All of the above
3. Explaining the intake/interview and quality review d. All of the above.
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 pre-
pared.
b. Answer the tax preparer's additional questions dur-
ing the interview.
c. Participate in the quality review of their tax return.
d. All of the above.
4. Jan, a greeter, overheard an IRS tax law-certified volun- b. Tell the site coordina-
teer, Jim, trying to sell insurance to a taxpayer he was tor what she heard, so he
, helping. Jim is an insurance agent in the community. can immediately remove
Jan feels like Jim was pushy, made the taxpayer uncom- Jim from the site and re-
fortable, and violated Volunteer Standard of Conduct port the incident using the
#3. What should Jan do? external referral process
a. Make an announcement to the taxpayers in the by sending an email to
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.
5. Ann, an IRS tax law-certified tax preparer, told the tax- b. No
payer that cash income does not need to be reported
because the IRS will never know about it. Ann indicat-
ed 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
6. Pat is a paid tax preparer in the community; he also a. Yes, it is a violation of the
gives back to the community by serving as an IRS tax VSC for Pat to solicit busi-
law-certified volunteer tax preparer at a VITA/TCE site. ness from any taxpayer at
While conducting the interview with the taxpayer, Pat the VITA/TCE site.
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
1. To ensure quality service and accurate return prepara- a. True
tion, every site is required to have a process for assign-
ing 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
2. During the intake process, which of the following d. All of the above
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 re-
turn
c. All tax statement documents, including Forms W-2,
1099-R, etc.
d. All of the above
3. Explaining the intake/interview and quality review d. All of the above.
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 pre-
pared.
b. Answer the tax preparer's additional questions dur-
ing the interview.
c. Participate in the quality review of their tax return.
d. All of the above.
4. Jan, a greeter, overheard an IRS tax law-certified volun- b. Tell the site coordina-
teer, Jim, trying to sell insurance to a taxpayer he was tor what she heard, so he
, helping. Jim is an insurance agent in the community. can immediately remove
Jan feels like Jim was pushy, made the taxpayer uncom- Jim from the site and re-
fortable, and violated Volunteer Standard of Conduct port the incident using the
#3. What should Jan do? external referral process
a. Make an announcement to the taxpayers in the by sending an email to
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.
5. Ann, an IRS tax law-certified tax preparer, told the tax- b. No
payer that cash income does not need to be reported
because the IRS will never know about it. Ann indicat-
ed 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
6. Pat is a paid tax preparer in the community; he also a. Yes, it is a violation of the
gives back to the community by serving as an IRS tax VSC for Pat to solicit busi-
law-certified volunteer tax preparer at a VITA/TCE site. ness from any taxpayer at
While conducting the interview with the taxpayer, Pat the VITA/TCE site.
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
