VITA ADVANCED RETAKE TEST QUESTIONS WITH CORRECT ANSWERS

VITA 2024- d




2025 ADVANCED RETAKE TEST QUESTIO
d d d d




NS WITH CORRECT ANSWERS
d d d d




VOLUNTEERdSTANDARDSdOFdCONTUCTdRETESTdQUESTIONS


1.dWhichdvolunteersdmustdpassdthedVolunteerdStandardsdofdConductd(VSC)dcertificationdtest?d-
dCORRECTdANSWER-AlldVITA/TCEdsitedvolunteersdmustdpassdthedVSCdcertificationdtest




2.dFailuredofdadVITA/TCEdvolunteerdtodcomplydwithdthedVolunteerdStandardsdofdConductdcoulddres
ultdindwhichdofdthedfollowing?d-dCORRECTdANSWER-
a.dThedvolunteer'sdremovaldfromdthedVITA/TCEdprogram.


b.dThedvolunteer'sdinclusiondindthedIRSdVolunteerdRegistrydtodbardfuturedVITA/TCEdactivity
indefinitely.


c.dTerminationdofdthedsponsoringdorganization'sdpartnershipdwithdthedIRS.


d.dAlldofdthedabovedmaydbedconsidereddandappropriatedactionddependingdondthedtypedofdviolationd
anddthedsponsoringdorganization'sdcorrectivedactions.d<<<dCORRECT


3.dIsdhavingdaddonation/tipdjardatdthedqualitydreviewdstationdwithindthedVITA/TCEdsitedadviolationdo
fdthedVolunteerdStandardsdofdConduct?d-dCORRECTdANSWER-Yes


4.dMaggiedwantsdherdtaxdrefunddquickly;dhowever,dsheddoesn'tdhavedadbankdaccountdforddirectdde
posit.dShedasksdJosh,dthedtaxdlaw-
certifieddpreparer,dtoddepositdherdrefunddintodhisdcheckingdaccountdanddturndthedfundsdoverdtodhe
rdwhendreceived.dIfdJoshdagreesdtoddodthis,dhasdhedviolateddanydofdthedVolunteerdStandardsdofdCon
duct?d-dCORRECTdANSWER-Yes



VITAd2024-2025dADVANCEDdRETAKEdTESTdQUESTIONSdWITHdCORRECTdANSWERSd

, 5.dPatdisdadpaiddtaxdpreparerdindthedcommunity;dhedalsodgivesdbackdtodthedcommunitydbydservingda
sdandIRSdtaxdlaw-
certifieddvolunteerdtaxdpreparerdatdadVITA/TCEdsite.dWhiledconductingdthedinterviewdwithdthedtaxp
ayer,dPatddiscoversdthedtaxpayer'sdsmalldbusinessdwilldgeneratedadloss,dmakingdthedreturndoutdofds
copedfordthedVITA/TCEdprogram.dPatdexplainsdtodthedtaxpayerdthatdthedtaxdreturndcannotdbedprep
areddatdthedVITA/TCEdsite,dbutdhedwilldofferdthedtaxpayerdaddiscountdatdhisdpaiddtaxdpreparationdbu
sinessddowndthedroad.dDiddPatdviolatedthedVolunteerdStandardsdofdConductd(VSC)?d-
dCORRECTdANSWER-


Yes,ditdisdadviolationdofdthedVSCdfordPatdtodsolicitdbusinessdfromdanydtaxpayerdatdthe
VITA/TCEdsite.


6.dAnn,dandIRSdtaxdlaw-
certifieddtaxdpreparer,dtolddthedtaxpayerdthatdcashdincomeddoesdnotdneeddtodbedreporteddbecause
dthedIRSdwilldneverdknowdaboutdit.dAnndindicateddNOdcashdincomedondFormd13614-


C.dAnndprepareddthedreturndwithoutdthedcashdincome.dTheddesignateddqualitydreviewerdwasdunaw
aredofdthedconversationdanddthereforedunawaredofdthedcashdincomedanddthedreturndwasdprinted,ds
igned,dandde-
filed.dDiddtheddesignateddqualitydreviewerdviolatedthedVolunteerdStandardsdofdConduct?d-
dCORRECTdANSWER-No




7.dJan,dadgreeter,doverhearddandIRSdtaxdlaw-
certifieddvolunteer,dJim,dtryingdtodselldinsurancedtodadtaxpayerdhedwasdhelping.dJimdisdandinsurance
dagentdindthedcommunity.dJandfeelsdlikedJimdwasdpushy,dmadedthedtaxpayerduncomfortable,danddvi


olateddVolunteerdStandarddofdConductd#3.dWhatdshoulddJanddo?d-dCORRECTdANSWER-
Telldthedcoordinatordwhatdshedheard,dsodtheydcandimmediatelydremovedJimdfromdthedsitedand

.


8.dExplainingdthedintake/interviewdanddqualitydreviewdprocessdisdimportantdsodthedtaxpayerdunder
standsdtheydaredexpecteddto:d-dCORRECTdANSWER-a.dHavedadcompleteddFormd13614-
C,dIntake/Interviewd&dQualitydReviewdSheet,dpriordtodhavingdthedreturndprepared.


b.dAnswerdthedtaxdpreparer'sdadditionaldquestionsdduringdthedinterview.




VITAd2024-2025dADVANCEDdRETAKEdTESTdQUESTIONSdWITHdCORRECTdANSWERSd