VITA 2022 ADVANCED TEST /Questions And
Answers Graded (A+)
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: - :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
Quiz :2. Can a volunteer be removed and barred from the VITA/TCE program
for violating the Volunteer Standards of Conduct? - Answer :Yes
Quiz :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? -
Answer :Thank the taxpayer, and explain that you cannot accept any payment
for your services.
Quiz :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? - 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.
Quiz :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? - 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.
Quiz :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? - Answer :Bob, the tax law-certified volunteer who
prepared the return.
Quiz :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 WI.Voltax@irs.gov. Did Sue take appropriate actions as the
coordinator? - Answer :Yes
Quiz :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? - 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
Quiz :9. During the intake process, the volunteer should verify the taxpayer
(and/or spouse, if applicable) has photo identification. Additionally, taxpayers
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