Volunteer Standards of Conduct
(Ethics) Training PART 2 Exam
Questions & Answers (Grade A+)
Make an effort to find the answer -
correct answer ✅When in doubt: • Seek assistance from the
coordinator • Seek assistance from a tax preparer with more
experience • Reschedule/suggest the taxpayer come back when a
more experienced tax preparer is available • Reference/research
publications (i.e. Publication 17, Publication 4012, Publication 596,
etc.) • Research www.irs.gov for the answer • Call the VITA/TCE
Hotline at 1-800-829-VITA (8482) • Research the Interactive Tax
Assistance (ITA) on www.irs.gov to address tax law issues • Advise
taxpayers to seek assistance from a professional tax preparer
Who enforces the standards? -
correct answer ✅The U.S. tax system is based on voluntary
compliance. Most taxpayers compute their tax accurately, but at
times unscrupulous taxpayers and preparers evade the system by
filing fraudulent returns. For this reason, some sponsoring
organizations may perform background checks on their volunteers.
How are the standards enforced? -
correct answer ✅To maintain confidence in VITA/TCE program,
IRS-SPEC enhanced Form 13615, Volunteer Standards of Conduct
Agreement. The intent is to provide guidance to volunteers and a
structure for regulating ethical standards.
,Volunteer Standards of Conduct
(Ethics) Training PART 2 Exam
Questions & Answers (Grade A+)
What if an unethical situation is discovered at a site? -
correct answer ✅If volunteers, coordinators, or taxpayers identify
potential problems at the partner, site, or volunteer level that they
feel may require additional, independent scrutiny, they should
report these issues using the external referral process (VolTax) by
emailing SPEC headquarters at and copy the
partner and the local SPEC territory office as appropriate.
Volunteer's role in reporting questionable activity -
correct answer ✅Honest taxpayers and tax preparers preserve the
tax system's integrity. To sustain confidence in the VITA/ TCE
program, you must report violations that raise substantial questions
about another volunteer's honesty, trustworthiness, or fitness as a
tax preparer.
Coordinator's Responsibility -
correct answer ✅If a coordinator determines a volunteer has
violated the Volunteer Standards of Conduct, the coordinator needs
to immediately remove the volunteer from all site activities and
deactivate their access to tax preparation software.
, Volunteer Standards of Conduct
(Ethics) Training PART 2 Exam
Questions & Answers (Grade A+)
External Referral Process -
correct answer ✅The external referral process (VolTax) provides
taxpayers, volunteers, coordinators, and others an avenue to report
potential unethical problems encountered at VITA/TCE sites.
The email notification should include your name, contact number,
site name, and a detailed description of the incident including the
individuals full name, date the incident occurred and the number of
taxpayer's affected by the violation if applicable. -
correct answer ✅Publication 4836 (EN/SP), VITA/TCE Free Tax
Programs - English & Spanish • Form 13614-C, Intake/Interview &
Quality Review Sheet • Publication 730, Important Tax Records-
Envelope
Volunteer Registry -
correct answer ✅Volunteers and partners released from the
VITA/TCE program for egregious actions and willful violations of the
Volunteer Standards of Conduct, can be added to the IRS-SPEC
Volunteer Registry.
Egregious actions include, but are not limited to, one or more of
the following willful actions: -
(Ethics) Training PART 2 Exam
Questions & Answers (Grade A+)
Make an effort to find the answer -
correct answer ✅When in doubt: • Seek assistance from the
coordinator • Seek assistance from a tax preparer with more
experience • Reschedule/suggest the taxpayer come back when a
more experienced tax preparer is available • Reference/research
publications (i.e. Publication 17, Publication 4012, Publication 596,
etc.) • Research www.irs.gov for the answer • Call the VITA/TCE
Hotline at 1-800-829-VITA (8482) • Research the Interactive Tax
Assistance (ITA) on www.irs.gov to address tax law issues • Advise
taxpayers to seek assistance from a professional tax preparer
Who enforces the standards? -
correct answer ✅The U.S. tax system is based on voluntary
compliance. Most taxpayers compute their tax accurately, but at
times unscrupulous taxpayers and preparers evade the system by
filing fraudulent returns. For this reason, some sponsoring
organizations may perform background checks on their volunteers.
How are the standards enforced? -
correct answer ✅To maintain confidence in VITA/TCE program,
IRS-SPEC enhanced Form 13615, Volunteer Standards of Conduct
Agreement. The intent is to provide guidance to volunteers and a
structure for regulating ethical standards.
,Volunteer Standards of Conduct
(Ethics) Training PART 2 Exam
Questions & Answers (Grade A+)
What if an unethical situation is discovered at a site? -
correct answer ✅If volunteers, coordinators, or taxpayers identify
potential problems at the partner, site, or volunteer level that they
feel may require additional, independent scrutiny, they should
report these issues using the external referral process (VolTax) by
emailing SPEC headquarters at and copy the
partner and the local SPEC territory office as appropriate.
Volunteer's role in reporting questionable activity -
correct answer ✅Honest taxpayers and tax preparers preserve the
tax system's integrity. To sustain confidence in the VITA/ TCE
program, you must report violations that raise substantial questions
about another volunteer's honesty, trustworthiness, or fitness as a
tax preparer.
Coordinator's Responsibility -
correct answer ✅If a coordinator determines a volunteer has
violated the Volunteer Standards of Conduct, the coordinator needs
to immediately remove the volunteer from all site activities and
deactivate their access to tax preparation software.
, Volunteer Standards of Conduct
(Ethics) Training PART 2 Exam
Questions & Answers (Grade A+)
External Referral Process -
correct answer ✅The external referral process (VolTax) provides
taxpayers, volunteers, coordinators, and others an avenue to report
potential unethical problems encountered at VITA/TCE sites.
The email notification should include your name, contact number,
site name, and a detailed description of the incident including the
individuals full name, date the incident occurred and the number of
taxpayer's affected by the violation if applicable. -
correct answer ✅Publication 4836 (EN/SP), VITA/TCE Free Tax
Programs - English & Spanish • Form 13614-C, Intake/Interview &
Quality Review Sheet • Publication 730, Important Tax Records-
Envelope
Volunteer Registry -
correct answer ✅Volunteers and partners released from the
VITA/TCE program for egregious actions and willful violations of the
Volunteer Standards of Conduct, can be added to the IRS-SPEC
Volunteer Registry.
Egregious actions include, but are not limited to, one or more of
the following willful actions: -
