VITA 2024 ADVANCED RETAKE TEST correct 100%
VOLUNTEER STANDARDS OF CONTUCT RETEST QUESTIONS
1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test? - ANSWER All 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? - ANSWER a. 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? - ANSWER Yes
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? - ANSWER Yes
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)? - ANSWER Yes, 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? - ANSWER No
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? - ANSWER Tell 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: - ANSWER a. 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? - ANSWER a. 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. - ANSWER True
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? - ANSWER For 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. - ANSWER True
VOLUNTEER STANDARDS OF CONTUCT RETEST QUESTIONS
1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test? - ANSWER All 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? - ANSWER a. 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? - ANSWER Yes
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? - ANSWER Yes
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)? - ANSWER Yes, 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? - ANSWER No
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? - ANSWER Tell 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: - ANSWER a. 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? - ANSWER a. 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. - ANSWER True
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? - ANSWER For 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. - ANSWER True
