VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS
NEWEST 2026 AND DETAILED ANSWERS
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers
(greeters, client facilitators, tax preparers, quality reviewers,
etc.) must: - ANSWER✔✔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 <<< CORRECT
2. Can a volunteer be removed and barred from the VITA/TCE
program for violating the Volunteer Standards of Conduct? -
ANSWER✔✔ Yes
3. If a taxpayer offers you a $20 bill because they were so
happy about the quality service they received, what is the
appropriate action to take? - ANSWER✔✔ Thank the taxpayer,
and explain that you cannot accept any payment for your
services.
4. 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 to 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? - ANSWER✔✔ Max has violated the VSC because he is
using the information he gained about Ali to further his own
or another's personal benefit.
5. 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? - ANSWER✔✔ Max has violated the VSC because he is
using the information he gained about Ali to
further his own or another's personal benefit.
6. Bob, an IRS tax law-certified volunteer preparer, told the
taxpayer that cash income does not need to be reported
because the IRS does not know about it. Bob indicated NO
cash income on Form 13614-C. Bob prepared a tax return
excluding the cash income. Jim, 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. Who violated the Volunteer Standards of
Conduct? - ANSWER✔✔ Bob, the tax law-certified volunteer
who prepared the return.
7. Sue, a VITA/TCE coordinator, was watching the local news
when she saw Aaron, a new tax law-certified volunteer, in a
NEWEST 2026 AND DETAILED ANSWERS
1. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers
(greeters, client facilitators, tax preparers, quality reviewers,
etc.) must: - ANSWER✔✔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 <<< CORRECT
2. Can a volunteer be removed and barred from the VITA/TCE
program for violating the Volunteer Standards of Conduct? -
ANSWER✔✔ Yes
3. If a taxpayer offers you a $20 bill because they were so
happy about the quality service they received, what is the
appropriate action to take? - ANSWER✔✔ Thank the taxpayer,
and explain that you cannot accept any payment for your
services.
4. 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 to 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? - ANSWER✔✔ Max has violated the VSC because he is
using the information he gained about Ali to further his own
or another's personal benefit.
5. 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? - ANSWER✔✔ Max has violated the VSC because he is
using the information he gained about Ali to
further his own or another's personal benefit.
6. Bob, an IRS tax law-certified volunteer preparer, told the
taxpayer that cash income does not need to be reported
because the IRS does not know about it. Bob indicated NO
cash income on Form 13614-C. Bob prepared a tax return
excluding the cash income. Jim, 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. Who violated the Volunteer Standards of
Conduct? - ANSWER✔✔ Bob, the tax law-certified volunteer
who prepared the return.
7. Sue, a VITA/TCE coordinator, was watching the local news
when she saw Aaron, a new tax law-certified volunteer, in a
