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VITA Certification Exam Practice
Questions and Answers
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
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
If a volunteer violates the Volunteer Standards of Conduct, what are the possible consequences?
a . Removal from the VITA/TCE programs
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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
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
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
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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
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
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
True or False: Volunteers who refuse to use the intake/interview process are violating the Standards of
Conduct. - ANSWER✔✔-True
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
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
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VITA Certification Exam Practice
Questions and Answers
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
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
If a volunteer violates the Volunteer Standards of Conduct, what are the possible consequences?
a . Removal from the VITA/TCE programs
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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
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
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
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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
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
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
True or False: Volunteers who refuse to use the intake/interview process are violating the Standards of
Conduct. - ANSWER✔✔-True
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
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
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