VITA 2023 ADVANCED TEST

VITA 2023 ADVANCED TEST

VOLUNTEER STANDARDS OF CONDUCT TEST QUESTIONS

• 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.

• Sign and date the Form 13615, Volunteer Standards of Conduct Agreement, agreeing to

comply with the VSC by upholding the highest ethical standards.

• Pass the Advanced tax law certification.
• All of the above.
• Both a and b <<< CORRECT
• Can a volunteer be removed and barred from the VITA/TCE program for violating the Volunteer

Standards of Conduct? - Correct Answer Yes

• 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.

• 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.

• 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. 1 / 2

• 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.

• 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 WI.Voltax@irs.gov. Did Sue take appropriate actions as the coordinator? - Correct Answer Yes

• 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.

• You will be interviewed by the return preparer and asked additional questions as needed.
• You need to participate in a quality review of your tax return by someone other than the

return preparer.

• All of the above. <<< CORRECT
• 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

• 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 sees the taxpayer has checked the "yes" box indicating they have self-employment income and the certification level next to the question is (A). All other questions answered "yes" have a (B) certification. When Mary assigns the return to a tax preparer, what tax law certification level does the tax preparer need? - Correct Answer Advanced

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