VITA BASIC CERTIFICATION 2026
PRACTICE SOLUTION WITH FULL
ANSWERS GRADED A+
⩥ 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 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?
Answer: Yes
PRACTICE SOLUTION WITH FULL
ANSWERS GRADED A+
⩥ 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 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?
Answer: Yes
