VITA Volunteer Standards of Conduct Quiz

Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers, quality reviewers, etc.) must:

• 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 answers are correct

• A and B

Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test?

• Site coordinators/local coordinators

• Quality reviewers and tax return preparers

• Greeters or client facilitators

• All VITA/TCE site volunteers must pass the VSC certification test

Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result in which of the following?

• The volunteer’s removal from the VITA/TCE Programs.

• Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely.

• Termination of the sponsoring organization’s partnership with the IRS.

• All of the above may be considered an appropriate action depending on the type of violation and the sponsoring partner’s corrective actions.

Can a volunteer be removed and barred from the VITA/TCE programs for violating the Volunteer Standards of Conduct?

• Yes

• No

Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of the Volunteer Standards of Conduct?

• Yes

• No

Which of the following is a violation of the VITA Standards of Conduct?

• Knowingly preparing a false return

• Having a donation/tip jar in the waiting area at the site

• Using taxpayer’s personal information to ask for a date

• All answers are correct

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 received. If Josh agrees to do this, has he violated any of the Volunteer Standards of Conduct?

• Yes

• 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)?

• Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site.

• No, it is not a violation since the return cannot be prepared at the site.

• No, none of the VSC addresses soliciting business while volunteering at the VITA/TCE site.

Did the designated quality reviewer violate the Volunteer Standards of Conduct by missing the omission of cash income on a tax return that was printed, signed, and e-filed?

• Yes

• No

What should Jan do after overhearing a tax law-certified volunteer, Jim, trying to sell insurance to a taxpayer he was helping, which made the taxpayer uncomfortable and violated Volunteer Standard of Conduct #3?

• Make an announcement to the taxpayers in the waiting room to ignore Jim if he tries to sell them insurance.

• 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 [e-mail].

• Mind her own business and do nothing