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VITA Certification Questions and Answers 2023/2024
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VITA Certification Questions and Answers 2023/2024
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VITA CertificationWhich 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 aboveANSWERd. 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 volunteersANSWERd. 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
b . Criminal investigation c . Elimination of VITA/TCE grant funds
d . Deactivation of EFIN
e. All of the aboveANSWERe. 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 ConductANSWERa. 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
c. You need to participate in a quality review of your tax return by someone other than the return
preparer
d. All of the aboveANSWERd. 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 aboveANSWERd. 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 .ANSWERTrue
True or False: Volunteers who refuse to use the intake/interview process are violating the Standards of
Conduct.ANSWERTrue
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 .ANSWERFalse
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?ANSWERYes
, 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.ANSWERFalse
Yes or No: Can a volunteer be removed and barred from the VITA/TCE programs for violating the
Volunteer Standards of Conduct?ANSWERYes
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?ANSWERNo
Maggie asks Josh, the tax law certified preparer, to deposit her refund into Josh's checking account and
turn the funds over to her when received. If Josh says yes, he is in violation of the standards.ANSWERYes.
Every site is required to have a process for assigning taxpayers to tax law certified prepared who are
certified at or above the level required to prepare their return.ANSWERTrue
Which of the following statements is NOT correct?
a. Volunteers should confirm the taxpayer's identity through photo ID.
b. Volunteers should verify the Social Security number and/or ITIN.
c. Volunteers should review all documents needed to prepare an accurate return.
d. Volunteers do not need to refer to the intake sheet when preparing the tax return .ANSWERd.
Volunteers do not need to refer to the intake sheet when preparing the tax return .
The quality review process includes:
a. Assigning a Quality Reviewer with the appropriate certification level.
b. Inviting the taxpayer to participate in the quality review.
c. Explaining to the taxpayer that they are responsible for the information on their tax return.
d. All of the aboveANSWERd. All of the above
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