1
VITA Certification
A taxpayer tells you that they donated $50 to their church but they did not bring proof of
the donation. This information along with all other information gathered during your
R
interview does not seem unusual or questionable.
As a tax preparer, you should:
E
a. Send the taxpayer home to get proof of their donation.
b. Prepare the return giving credit for the donation without seeing proof.
c. Prepare their return without giving them credit for the donation. - ANS b.
H
Prepare the return giving credit for the donation without seeing proof.
G
All IRS-certified volunteer preparers participating in the VITA/TCE programs must use
I
Form 13614-C along with an effective interview for every return prepared at the site.
a. True b. False - ANS a. True
H
Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not
need to be reported because the IRS will never know about it. Ann indicated NO cash
G
income on Form 13614-C. Ann prepared the return without the cash income. 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. Did the designated
N
quality reviewer violate the Volunteer Standards of Conduct?
I
a. Yes b. No - ANS b. No
As part of the intake process, each site must:
Y
a. Have a process to ensure a return is within the scope of the VITA/TCE Programs.
L
b. Identify the certification level needed to prepare a return.
c. Have a process to ensure volunteers have the certification needed for the returns
F
they prepare.
d. All of the above. - ANS d. All of the above.
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 has violated the Volunteer Standards of Conduct?
a. Bob, the tax law-certified volunteer who prepared the return.
, 2
b. Jim, the designated quality reviewer who was unaware of the cash income when he
reviewed the return.
c. Betty, the site coordinator.
d. No one has violated the Volunteer Standards of Conduct. - ANS a. Bob, the tax
law-certified volunteer who prepared the return.
Can a volunteer be removed and barred from the VITA/TCE Programs for violating the
R
Volunteer Standards of Conduct?
E
a. Yes b. Nop - ANS a. Yes
Completing a thorough interview before entering taxpayer information into the software
H
helps avoid which of the following potential problems?
a. The volunteer may not have the required certifications to prepare the return.
G
b. The return may be out-of-scope.
c. The taxpayer may not have all the information needed to prepare the return.
I
d. All of the above. - ANS d. All of the above.
H
During the intake process, the volunteer should verify the taxpayer and spouse, if
applicable, have photo identification. Additionally, taxpayers must provide verifica- tion
G
of taxpayer identification number (SSN or ITIN) for everyone who will be on the tax
return.
a. True b. False - ANS a. True
IN
During the intake process, which of the following should the volunteer verify that the
taxpayer and spouse, if applicable, have with them to ensure the taxpayers can be
served that day?
Y
a. Photo identification for both
L
b. Social Security or taxpayer identification number verification documents for everyone
listed on the return
F
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above - ANS d. All of the above
Explaining the intake/interview and quality review process is important so the taxpayer
understands they are expected to:
a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to
having the return prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above. - ANS d. All of the above.
VITA Certification
A taxpayer tells you that they donated $50 to their church but they did not bring proof of
the donation. This information along with all other information gathered during your
R
interview does not seem unusual or questionable.
As a tax preparer, you should:
E
a. Send the taxpayer home to get proof of their donation.
b. Prepare the return giving credit for the donation without seeing proof.
c. Prepare their return without giving them credit for the donation. - ANS b.
H
Prepare the return giving credit for the donation without seeing proof.
G
All IRS-certified volunteer preparers participating in the VITA/TCE programs must use
I
Form 13614-C along with an effective interview for every return prepared at the site.
a. True b. False - ANS a. True
H
Ann, an IRS tax law-certified tax preparer, told the taxpayer that cash income does not
need to be reported because the IRS will never know about it. Ann indicated NO cash
G
income on Form 13614-C. Ann prepared the return without the cash income. 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. Did the designated
N
quality reviewer violate the Volunteer Standards of Conduct?
I
a. Yes b. No - ANS b. No
As part of the intake process, each site must:
Y
a. Have a process to ensure a return is within the scope of the VITA/TCE Programs.
L
b. Identify the certification level needed to prepare a return.
c. Have a process to ensure volunteers have the certification needed for the returns
F
they prepare.
d. All of the above. - ANS d. All of the above.
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 has violated the Volunteer Standards of Conduct?
a. Bob, the tax law-certified volunteer who prepared the return.
, 2
b. Jim, the designated quality reviewer who was unaware of the cash income when he
reviewed the return.
c. Betty, the site coordinator.
d. No one has violated the Volunteer Standards of Conduct. - ANS a. Bob, the tax
law-certified volunteer who prepared the return.
Can a volunteer be removed and barred from the VITA/TCE Programs for violating the
R
Volunteer Standards of Conduct?
E
a. Yes b. Nop - ANS a. Yes
Completing a thorough interview before entering taxpayer information into the software
H
helps avoid which of the following potential problems?
a. The volunteer may not have the required certifications to prepare the return.
G
b. The return may be out-of-scope.
c. The taxpayer may not have all the information needed to prepare the return.
I
d. All of the above. - ANS d. All of the above.
H
During the intake process, the volunteer should verify the taxpayer and spouse, if
applicable, have photo identification. Additionally, taxpayers must provide verifica- tion
G
of taxpayer identification number (SSN or ITIN) for everyone who will be on the tax
return.
a. True b. False - ANS a. True
IN
During the intake process, which of the following should the volunteer verify that the
taxpayer and spouse, if applicable, have with them to ensure the taxpayers can be
served that day?
Y
a. Photo identification for both
L
b. Social Security or taxpayer identification number verification documents for everyone
listed on the return
F
c. All tax statement documents, including Forms W-2, 1099-R, etc.
d. All of the above - ANS d. All of the above
Explaining the intake/interview and quality review process is important so the taxpayer
understands they are expected to:
a. Have a completed Form 13614-C, Intake/Interview & Quality Review Sheet, prior to
having the return prepared.
b. Answer the tax preparer's additional questions during the interview.
c. Participate in the quality review of their tax return.
d. All of the above. - ANS d. All of the above.
