VITA ADVANCED TEST
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters,
client facilitators, tax preparers, quality reviewers, etc.) must:
● 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
Answer: e. Both a and b
2. Can a volunteer be removed and barred from the VITA/TCE program for
violating the Volunteer Standards of Conduct?
● a. Yes
● b. No
Answer: a. 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
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: Jake should decline and explain that he cannot use his personal bank
account for taxpayer refunds.
, 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 access to the software, she then
uses the external referral process to report the details to SPEC headquarters
by sending an email to . Did Sue take appropriate actions as
the coordinator?
● a. Yes
● b. No
Answer: a. Yes
INTAKE/INTERVIEW AND QUALITY REVIEW
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters,
client facilitators, tax preparers, quality reviewers, etc.) must:
● 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
Answer: e. Both a and b
2. Can a volunteer be removed and barred from the VITA/TCE program for
violating the Volunteer Standards of Conduct?
● a. Yes
● b. No
Answer: a. 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
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: Jake should decline and explain that he cannot use his personal bank
account for taxpayer refunds.
, 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 access to the software, she then
uses the external referral process to report the details to SPEC headquarters
by sending an email to . Did Sue take appropriate actions as
the coordinator?
● a. Yes
● b. No
Answer: a. Yes
INTAKE/INTERVIEW AND QUALITY REVIEW
