VITA CERTIFICATION TEST EXAM
ACTUAL EXAM COMPLETE EXAM
QUESTIONS WITH DETAILED VERIFIED
ANSWERS (100% CORRECT ANSWERS
1. Which of the following is a violation of the Volunteer Standards of Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
c . Using taxpayer's personal information to ask for a date
d. All of the above
Answer d. All of the above
2. Which volunteers must take Volunteer Standards of Conduct training and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers
Answer d. All of the above
3. If a volunteer violates the Volunteer Standards of Conduct, what are the possible
consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above
Answer e. all of the above
4. Bob, an IRS tax law certified volunteer preparer, told the taxpayer that cash income
does not need to be reported because the IRS will never find out. The return was
completed without the cash income . Jim, the designated Quality Reviewer, simply
missed this omission and the return was printed, signed, and e-filed. Who has
violated the Volunteer Standards of Conduct?
a. Bob, the IRS tax law certified volunteer preparer
b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct
Answer a. Bob, the IRS tax law certified volunteer preparer
5. Heidi, a 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 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
Answer d. All of the above
6. Volunteers must verify the taxpayer has the following items as soon as possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc.
d. All of the above
Answer d. All of the above
7. True or False: The taxpayer should be informed of their responsibility for the
information on the tax return during the quality review process.
Answer True
8. True or False: Volunteers who refuse to use the intake/interview process are
violating the Standards of Conduct.
Answer True
9. True or False: Mary, the Greeter, identifies the taxpayer's tax return requires
Advanced IRS tax law certification. Therefore, the certified tax preparer must be
certified to the Advanced level but the Quality Reviewer can be certified to any level,
including Basic.
Answer False
10. Yes or No: Is having a donation/tip jar in the waiting area at the VITA/TCE site a
violation of the Volunteer Standards of Conduct?
Answer Yes
11. True or False: I am currently a volunteer Greeter. I will not be preparing tax returns. I
do not need to take the Volunteer Standards of Conduct test.
Answer False
12. Yes or No: Can a volunteer be removed and barred from the VITA/TCE programs for
violating the Volunteer Standards of Conduct?
Answer Yes
13. Yes and No: An IRS tax law certified volunteer preparer told the taxpayer that cash
income does not need to be reported. The return was completed without the cash
income. The designated Quality Reviewer simply missed this omission and the
return was printed, signed, and e-filed. Did the designated Quality Reviewer violate
the Volunteer Standards of Conduct?
Answer No
ACTUAL EXAM COMPLETE EXAM
QUESTIONS WITH DETAILED VERIFIED
ANSWERS (100% CORRECT ANSWERS
1. Which of the following is a violation of the Volunteer Standards of Conduct?
a . Knowingly preparing a false tax return
b . Having a donation/tip jar in the taxpayer waiting area at the site
c . Using taxpayer's personal information to ask for a date
d. All of the above
Answer d. All of the above
2. Which volunteers must take Volunteer Standards of Conduct training and test?
a . Site Coordinators/Local Coordinators
b. Quality Reviewers and tax return preparers
c . Greeters
d. All VITA/TCE volunteers
Answer d. All of the above
3. If a volunteer violates the Volunteer Standards of Conduct, what are the possible
consequences?
a . Removal from the VITA/TCE programs
b . Criminal investigation c . Elimination of VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the above
Answer e. all of the above
4. Bob, an IRS tax law certified volunteer preparer, told the taxpayer that cash income
does not need to be reported because the IRS will never find out. The return was
completed without the cash income . Jim, the designated Quality Reviewer, simply
missed this omission and the return was printed, signed, and e-filed. Who has
violated the Volunteer Standards of Conduct?
a. Bob, the IRS tax law certified volunteer preparer
b . Jim, the designated Quality Reviewer
c . Betty, the Site Coordinator
d. No one has violated the Volunteer Standards of Conduct
Answer a. Bob, the IRS tax law certified volunteer preparer
5. Heidi, a 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 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
Answer d. All of the above
6. Volunteers must verify the taxpayer has the following items as soon as possible:
a. Photo identification
b. Social security number documents
c. All income statements, including Forms W-2, 1099-R, etc.
d. All of the above
Answer d. All of the above
7. True or False: The taxpayer should be informed of their responsibility for the
information on the tax return during the quality review process.
Answer True
8. True or False: Volunteers who refuse to use the intake/interview process are
violating the Standards of Conduct.
Answer True
9. True or False: Mary, the Greeter, identifies the taxpayer's tax return requires
Advanced IRS tax law certification. Therefore, the certified tax preparer must be
certified to the Advanced level but the Quality Reviewer can be certified to any level,
including Basic.
Answer False
10. Yes or No: Is having a donation/tip jar in the waiting area at the VITA/TCE site a
violation of the Volunteer Standards of Conduct?
Answer Yes
11. True or False: I am currently a volunteer Greeter. I will not be preparing tax returns. I
do not need to take the Volunteer Standards of Conduct test.
Answer False
12. Yes or No: Can a volunteer be removed and barred from the VITA/TCE programs for
violating the Volunteer Standards of Conduct?
Answer Yes
13. Yes and No: An IRS tax law certified volunteer preparer told the taxpayer that cash
income does not need to be reported. The return was completed without the cash
income. The designated Quality Reviewer simply missed this omission and the
return was printed, signed, and e-filed. Did the designated Quality Reviewer violate
the Volunteer Standards of Conduct?
Answer No
