VITA Certification Exam Questions
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To ensure quality service and accurate return preparation,
every site is required to have a process for assigning
taxpayers to IRS tax law-certified preparers who are certified
at or above the level required to prepare their tax return.
a. True b. False - ANS ✔a. True
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?
a. Photo identification for both
b. Social Security or taxpayer identification number
verification documents for everyone listed on the return
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:
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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.
Jan, a greeter, overheard an IRS tax law-certified volunteer,
Jim, trying to sell insurance to a taxpayer he was helping. Jim
is an insurance agent in the community. Jan feels like Jim was
pushy, made the taxpayer uncomfortable, and violated
Volunteer Standard of Conduct #3. What should Jan do?
a. Make an announcement to the taxpayers in the waiting
room to ignore Jim if he tries to sell them insurance.
b. Tell the site coordinator what she heard, so he can
immediately remove Jim from the site and report the
incident using the external referral process by sending an
email to WI.Voltax@irs.gov.
c. Mind her own business and do nothing. - ANS ✔b. Tell the
site coordinator what she heard, so he can immediately remove
Jim from the site and report the incident using the external
referral process by sending an email to WI.Voltax@irs.gov.
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 income
on Form 13614-C. Ann prepared the return without the cash
income. The designated quality reviewer was unaware of the
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conversation and therefore unaware of the cash income and
the return was printed, signed, and e-filed. Did the
designated quality reviewer violate the Volunteer Standards
of Conduct?
a. Yes b. No - ANS ✔b. No
Pat is a paid tax preparer in the community; he also gives
back to the community by serving as an IRS tax law-certified
volunteer tax preparer at a VITA/TCE site. While conducting
the interview with the taxpayer, Pat discovers the taxpayer's
small business will generate a loss, making the return out of
scope for the VITA/ TCE Programs. Pat explains to the
taxpayer that the tax return cannot be prepared at the
VITA/TCE site, but he will offer the taxpayer a discount at his
paid tax preparation business down the road. Has Pat
violated the Volunteer Standards of Conduct (VSC)?
a. Yes, it is a violation of the VSC for Pat to solicit business
from any taxpayer at the VITA/TCE site.
b. No, it is not a violation since the return cannot be prepared
at the site.
c. No, none of the VSC addresses soliciting business while
volunteering at the VITA/TCE site. - ANS ✔a. Yes, it is a
violation of the VSC for Pat to solicit business from any taxpayer
at the VITA/TCE site.
Maggie wants her tax refund quickly; however, she doesn't
have a bank account for direct deposit. She asks Josh, the tax
law-certified preparer, to deposit her refund into his
checking account and turn the funds over to her when
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