VITA Certification
1. 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.
a. True b. False
: Ans- a. True
2. During the intake process, which of the following should the volunteer verify that the
taxpayer and spouse, if applicable, have with them to ensure the taxpayers can be
served that day?
a. Photo identification for both
b. Social Security or taxpayer identification number verification documents for
everyone listed on the return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above
: Ans- d. All of the above
3. Explaining the intake/interview and quality review process is important so the
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,taxpayer understands they are expected to
: Ans-
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.
: Ans- d. All of the above.
4. 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?
a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he
tries to sell them insurance.
b. Tell the site coordinator what she heard, so he can immediately remove Jim from the
site and report the incident using the external referral process by sending an email to
.
c. Mind her own business and do nothing.
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, : Ans- b. Tell the site coordinator what she heard, so he can immediately remove Jim from
the site and report the incident using the external referral process by sending an email to
.
5. 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
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1. 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.
a. True b. False
: Ans- a. True
2. During the intake process, which of the following should the volunteer verify that the
taxpayer and spouse, if applicable, have with them to ensure the taxpayers can be
served that day?
a. Photo identification for both
b. Social Security or taxpayer identification number verification documents for
everyone listed on the return
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above
: Ans- d. All of the above
3. Explaining the intake/interview and quality review process is important so the
1 /8
,taxpayer understands they are expected to
: Ans-
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.
: Ans- d. All of the above.
4. 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?
a. Make an announcement to the taxpayers in the waiting room to ignore Jim if he
tries to sell them insurance.
b. Tell the site coordinator what she heard, so he can immediately remove Jim from the
site and report the incident using the external referral process by sending an email to
.
c. Mind her own business and do nothing.
2 /8
, : Ans- b. Tell the site coordinator what she heard, so he can immediately remove Jim from
the site and report the incident using the external referral process by sending an email to
.
5. 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
3 /8
