VITA 2022 ADVANCED TEST with simplified answers
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: - correct 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? - correct 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? - correct 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? - correct 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? - correct 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? - correct 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? - correct answer-
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? - correct answer-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.
c. You need to participate in a quality review of your tax return by someone other than the
return preparer.
d. All of the above. <<< CORRECT
9. During the intake process, the volunteer should verify the taxpayer (and/or spouse, if
applicable) has photo identification. Additionally, taxpayers must provide verification of
taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return. - correct
answer-True
10. Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2,
to identify what potential volunteer certification level is needed for this tax return. Mary
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: - correct 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? - correct 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? - correct 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? - correct 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? - correct 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? - correct 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? - correct answer-
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? - correct answer-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.
c. You need to participate in a quality review of your tax return by someone other than the
return preparer.
d. All of the above. <<< CORRECT
9. During the intake process, the volunteer should verify the taxpayer (and/or spouse, if
applicable) has photo identification. Additionally, taxpayers must provide verification of
taxpayer identification numbers (SSN or ITIN) for everyone listed on the tax return. - correct
answer-True
10. Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2,
to identify what potential volunteer certification level is needed for this tax return. Mary
