Intake/ Interview and Quality Review
All IRS-certified volunteer preparers participating in the VITA/TCE programs must use Form
13614-C along with an effective interview for every return prepared at the site.
a. True
b. False - ANSTrue
What should the certified volunteer preparer do before starting the tax return?
a. Make sure all questions on Form 13614-C are answered.
b. Change "Unsure" answers to "Yes" or "No" based on a conversation with the taxpayer.
c. Complete all applicable Certified Volunteer Preparer shaded-area questions on Form
13614-C.
d. All of the above. - ANSd. All of the above
When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and the
taxpayer gives you a Form 1099-INT. You should ask the taxpayer if they had any other interest
income.
a. True
b. False - ANSTrue
VITA/TCE sites are required to conduct Quality Reviews:
a. Of all the returns prepared by volunteers who have less than two years of experience
preparing returns.
b. Of every return prepared at the site.
c. Only when there is a Quality Reviewer available.
d. Of all returns prepared by volunteers with certification levels below Advanced, Military, or
International. - ANSb. Of every return prepared at the site
You do not need to see proof of cash donations made by a taxpayer if you feel that the
information is not unusual or questionable.
a. True
b. False - ANSa. True
In most cases a volunteer must review photo identification for every taxpayer(s) to deter the
possibility of identity theft.
a. True
b. False - ANSa. True
When does the taxpayer sign the tax return?
a. Before quality review and before being advised of their responsibility for the accuracy of the
information on the return.
All IRS-certified volunteer preparers participating in the VITA/TCE programs must use Form
13614-C along with an effective interview for every return prepared at the site.
a. True
b. False - ANSTrue
What should the certified volunteer preparer do before starting the tax return?
a. Make sure all questions on Form 13614-C are answered.
b. Change "Unsure" answers to "Yes" or "No" based on a conversation with the taxpayer.
c. Complete all applicable Certified Volunteer Preparer shaded-area questions on Form
13614-C.
d. All of the above. - ANSd. All of the above
When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and the
taxpayer gives you a Form 1099-INT. You should ask the taxpayer if they had any other interest
income.
a. True
b. False - ANSTrue
VITA/TCE sites are required to conduct Quality Reviews:
a. Of all the returns prepared by volunteers who have less than two years of experience
preparing returns.
b. Of every return prepared at the site.
c. Only when there is a Quality Reviewer available.
d. Of all returns prepared by volunteers with certification levels below Advanced, Military, or
International. - ANSb. Of every return prepared at the site
You do not need to see proof of cash donations made by a taxpayer if you feel that the
information is not unusual or questionable.
a. True
b. False - ANSa. True
In most cases a volunteer must review photo identification for every taxpayer(s) to deter the
possibility of identity theft.
a. True
b. False - ANSa. True
When does the taxpayer sign the tax return?
a. Before quality review and before being advised of their responsibility for the accuracy of the
information on the return.
