VITA Advanced Test Questions And
Correct Answers| Updated
VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS
1. 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
2. Can a volunteer be removed and barred from the VITA/TCE program for
violating the Volunteer Standards of Conduct?
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?
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?
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?
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?
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 story about several bank
employees being arrested for suspicion of embezzlement. She saw Aaron being
led out of the bank in handcuffs. Three days later, Sue is shocked when she sees
Aaron show up at the site ready to volunteer, apparently out on bond. She pulls
Aaron aside and explains that his arrest on suspicion of embezzlement could
have a negative effect on the site and therefore she must ask him to leave the
site. Sue removed his access to the software, she then uses the external referral
process to report the details to SPEC headquarters by sending an email to
. Did Sue take appropriate actions as the coordinator?
Yes
8. Heidi, a VSC-certified volunteer, is working at the intake station. As part of her
duties, she is required to explain to the taxpayer what they are expected to do
today as part of the return preparation process. What should Heidi tell them?
a. Form 13614-C, Intake/Interview & Quality Review Sheet, must be completed
prior to having
the return prepared.
b. You will be interviewed by the return preparer and asked additional questions
as needed.
Correct Answers| Updated
VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS
1. 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
2. Can a volunteer be removed and barred from the VITA/TCE program for
violating the Volunteer Standards of Conduct?
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?
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?
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?
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?
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 story about several bank
employees being arrested for suspicion of embezzlement. She saw Aaron being
led out of the bank in handcuffs. Three days later, Sue is shocked when she sees
Aaron show up at the site ready to volunteer, apparently out on bond. She pulls
Aaron aside and explains that his arrest on suspicion of embezzlement could
have a negative effect on the site and therefore she must ask him to leave the
site. Sue removed his access to the software, she then uses the external referral
process to report the details to SPEC headquarters by sending an email to
. Did Sue take appropriate actions as the coordinator?
Yes
8. Heidi, a VSC-certified volunteer, is working at the intake station. As part of her
duties, she is required to explain to the taxpayer what they are expected to do
today as part of the return preparation process. What should Heidi tell them?
a. Form 13614-C, Intake/Interview & Quality Review Sheet, must be completed
prior to having
the return prepared.
b. You will be interviewed by the return preparer and asked additional questions
as needed.
