VITA Certification UPDATED ACTUAL Questions and CORRECT Answers
1. Which of the following is a violation of the d. All of the above
Volunteer Standards of Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer
waiting area at the site
c . Using taxpayer's personal information to
ask for a date
d. All of the above
2. Which volunteers must take Volunteer Stan- d. All of the above
dards of Conduct training and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers
3. If a volunteer violates the Volunteer Stan- e. all of the above
dards of Conduct, what are the possible con-
sequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of
VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above
4. Bob, an IRS tax law certified volunteer prepar- a. Bob, the IRS tax law certified volunteer
er, told the taxpayer that cash income does preparer
not need to be reported because the IRS will
never find out. The return was completed
without the cash income . Jim, the designat-
ed Quality Reviewer, simply missed this omis-
sion and the return was printed, signed, and
, e-filed. Who has violated the Volunteer Stan-
dards of Conduct?
a. Bob, the IRS tax law certified volunteer pre-
parer
b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Stan-
dards of Conduct
5. Heidi, a certified volunteer, is working at the d. All of the above
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?
a . Form 13614-C 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
6. Volunteers must verify the taxpayer has the d. All of the above
following items as soon as possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms
W-2, 1099-R, etc .
d. All of the above
, 7. True or False: The taxpayer should be in- True
formed of their responsibility for the infor-
mation on the tax return during the quality
review process .
8. True or False: Volunteers who refuse to use True
the intake/interview process are violating the
Standards of Conduct.
9. True or False: Mary, the Greeter, identifies False
the taxpayer's tax return requires Advanced
IRS tax law certification. Therefore, the cer-
tified tax preparer must be certified to the
Advanced level but the Quality Reviewer can
be certified to any level, including Basic .
10. Yes or No: Is having a donation/tip jar in the Yes
waiting area at the VITA/TCE site a violation of
the Volunteer Standards of Conduct?
11. True or False: I am currently a volunteer False
Greeter. I will not be preparing tax returns. I
do not need to take the Volunteer Standards
of Conduct test.
12. Yes or No: Can a volunteer be removed and Yes
barred from the VITA/TCE programs for violat-
ing the Volunteer Standards of Conduct?
13. Yes and No: An IRS tax law certified volunteer No
preparer told the taxpayer that cash income
does not need to be reported. The return
was completed without the cash income. The
1. Which of the following is a violation of the d. All of the above
Volunteer Standards of Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer
waiting area at the site
c . Using taxpayer's personal information to
ask for a date
d. All of the above
2. Which volunteers must take Volunteer Stan- d. All of the above
dards of Conduct training and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers
3. If a volunteer violates the Volunteer Stan- e. all of the above
dards of Conduct, what are the possible con-
sequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of
VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above
4. Bob, an IRS tax law certified volunteer prepar- a. Bob, the IRS tax law certified volunteer
er, told the taxpayer that cash income does preparer
not need to be reported because the IRS will
never find out. The return was completed
without the cash income . Jim, the designat-
ed Quality Reviewer, simply missed this omis-
sion and the return was printed, signed, and
, e-filed. Who has violated the Volunteer Stan-
dards of Conduct?
a. Bob, the IRS tax law certified volunteer pre-
parer
b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Stan-
dards of Conduct
5. Heidi, a certified volunteer, is working at the d. All of the above
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?
a . Form 13614-C 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
6. Volunteers must verify the taxpayer has the d. All of the above
following items as soon as possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms
W-2, 1099-R, etc .
d. All of the above
, 7. True or False: The taxpayer should be in- True
formed of their responsibility for the infor-
mation on the tax return during the quality
review process .
8. True or False: Volunteers who refuse to use True
the intake/interview process are violating the
Standards of Conduct.
9. True or False: Mary, the Greeter, identifies False
the taxpayer's tax return requires Advanced
IRS tax law certification. Therefore, the cer-
tified tax preparer must be certified to the
Advanced level but the Quality Reviewer can
be certified to any level, including Basic .
10. Yes or No: Is having a donation/tip jar in the Yes
waiting area at the VITA/TCE site a violation of
the Volunteer Standards of Conduct?
11. True or False: I am currently a volunteer False
Greeter. I will not be preparing tax returns. I
do not need to take the Volunteer Standards
of Conduct test.
12. Yes or No: Can a volunteer be removed and Yes
barred from the VITA/TCE programs for violat-
ing the Volunteer Standards of Conduct?
13. Yes and No: An IRS tax law certified volunteer No
preparer told the taxpayer that cash income
does not need to be reported. The return
was completed without the cash income. The
