VITA 2024 ADVANCED RETAKE TEST
VOLUNTEER STANDARDS OF CONTUCT RETEST QUESTIONS
1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test? -
ANSAll 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? - ANSa. 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? - ANSYes
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? - ANSYes
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)? - ANSYes, 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? - ANSNo
, 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? - ANSTell 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: - ANSa. 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.
d. All of the above. <<< CORRECT
9. During the intake process, which of the following should the volunteer verify that the taxpayer
(and/or spouse if applicable) has with them to ensure the taxpayers can be served that day? -
ANSa. Photo identification for both
b. Taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above <<< CORRECT
10. To ensure quality service and accurate return preparation, every site is required to have a
process for assigning taxpayers to IRS tax law-certified preparers who are certified at or above
the level required to prepare their tax return. - ANSTrue
INTAKE / INTERVIEW AND QUALITY REVIEW RETEST QUESTIONS
1. When should an IRS-certified volunteer preparer participating in the VITA/TCE Programs
perform a complete interview of a taxpayer? - ANSFor every return prepared at the site.
2. The certified volunteer preparer should verify the return is within their certification level as part
of the Intake/Interview process. - ANSTrue
3. When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and the
taxpayer gives you a Form 1099-INT. What should you do next? - ANSAsk the taxpayer if they
had any other interest income.
VOLUNTEER STANDARDS OF CONTUCT RETEST QUESTIONS
1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test? -
ANSAll 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? - ANSa. 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? - ANSYes
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? - ANSYes
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)? - ANSYes, 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? - ANSNo
, 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? - ANSTell 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: - ANSa. 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.
d. All of the above. <<< CORRECT
9. During the intake process, which of the following should the volunteer verify that the taxpayer
(and/or spouse if applicable) has with them to ensure the taxpayers can be served that day? -
ANSa. Photo identification for both
b. Taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above <<< CORRECT
10. To ensure quality service and accurate return preparation, every site is required to have a
process for assigning taxpayers to IRS tax law-certified preparers who are certified at or above
the level required to prepare their tax return. - ANSTrue
INTAKE / INTERVIEW AND QUALITY REVIEW RETEST QUESTIONS
1. When should an IRS-certified volunteer preparer participating in the VITA/TCE Programs
perform a complete interview of a taxpayer? - ANSFor every return prepared at the site.
2. The certified volunteer preparer should verify the return is within their certification level as part
of the Intake/Interview process. - ANSTrue
3. When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and the
taxpayer gives you a Form 1099-INT. What should you do next? - ANSAsk the taxpayer if they
had any other interest income.
