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
Can a volunteer be removed and barred from the VITA/TCE Programs for violating the
Volunteer Standards of Conduct?
a . Yes
b . No - ANSWER a. Yes
If a taxpayer offers you a $20 bill because they were so happy about the quality service they
received, what would be the appropriate action to take?
a. Take the $20 and thank the taxpayer for the tip.
b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank
account from his refund .
c . Thank the taxpayer, and explain that you cannot accept any payment for your services .
d . Refer the taxpayer to the tip jar located on the quality review and print station . -
ANSWER c . Thank the taxpayer, and explain that you cannot accept any payment for
your services
1
, 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 or
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?
a. Jake can offer to use his account to receive the direct deposit, and turn the money over to
Jill once the refund is deposited .
b . Jake should explain that a taxpayer's federal or state refund cannot be depos ited into a
VITA/TCE volunteer's bank account and she will have to open an account in her own name to
have the refund direct deposited .
c . Jake can suggest she borrow a bank account number from a friend because the taxpayer's
name doe - ANSWER b . Jake should explain that a taxpayer's federal or state refund
cannot be deposited into a VITA/TCE volunteer's bank account and she will have to open an
account in her own name to have the refund direct deposited
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?
a . There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's wife
makes a big commission on the sale of health insurance to Ali .
b. Max has violated the VSC because he is using confidential information to engage in a
financial transaction to further his own or another's personal inter- est .
c . Max is doing Ali a favor by using her personal information to secure business for his wife .
d . Information a taxpayer provides at a VITA/TCE site can be used for the volunteer's
personal gain . - ANSWER b. Max has violated the VSC because he is using confidential
information to engage in a financial transaction to further his own or another's personal
interest
2
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
Can a volunteer be removed and barred from the VITA/TCE Programs for violating the
Volunteer Standards of Conduct?
a . Yes
b . No - ANSWER a. Yes
If a taxpayer offers you a $20 bill because they were so happy about the quality service they
received, what would be the appropriate action to take?
a. Take the $20 and thank the taxpayer for the tip.
b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank
account from his refund .
c . Thank the taxpayer, and explain that you cannot accept any payment for your services .
d . Refer the taxpayer to the tip jar located on the quality review and print station . -
ANSWER c . Thank the taxpayer, and explain that you cannot accept any payment for
your services
1
, 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 or
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?
a. Jake can offer to use his account to receive the direct deposit, and turn the money over to
Jill once the refund is deposited .
b . Jake should explain that a taxpayer's federal or state refund cannot be depos ited into a
VITA/TCE volunteer's bank account and she will have to open an account in her own name to
have the refund direct deposited .
c . Jake can suggest she borrow a bank account number from a friend because the taxpayer's
name doe - ANSWER b . Jake should explain that a taxpayer's federal or state refund
cannot be deposited into a VITA/TCE volunteer's bank account and she will have to open an
account in her own name to have the refund direct deposited
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?
a . There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's wife
makes a big commission on the sale of health insurance to Ali .
b. Max has violated the VSC because he is using confidential information to engage in a
financial transaction to further his own or another's personal inter- est .
c . Max is doing Ali a favor by using her personal information to secure business for his wife .
d . Information a taxpayer provides at a VITA/TCE site can be used for the volunteer's
personal gain . - ANSWER b. Max has violated the VSC because he is using confidential
information to engage in a financial transaction to further his own or another's personal
interest
2
