Volunteer Standards of Conduct

d. All of the above

Explaining the intake/interview and quality review process is important so the taxpayer understands they are expected to: 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

b. No

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 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

a. Bob, the tax law-certified volunteer who prepared the return

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 has violated the Volunteer Standards of Conduct? a. Bob, the tax law-certified volunteer who prepared the return. b . Jim, the designated quality reviewer who was unaware of the cash income when he reviewed the return . c . Betty, the site coordinator . d . No one has violated the Volunteer Standards of Conduct .

a. Yes

Can a volunteer be removed and barred from the VITA/TCE Programs for violating the Volunteer Standards of Conduct? a . Yes b . No

a. True

During the intake process, the volunteer should verify the taxpayer (and spouse, if applicable) have photo identification. Additionally, taxpayers must provide verification of taxpayer identification number (SSN or ITIN) for everyone who will be on the tax return . a . True b . False

d. All of the above

During the intake process, which of the following should the volunteer verify that the taxpayer (and spouse, if applicable) has 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

a. Yes

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? a . Yes b . No

d. All of the above may be considered an appropriate action depending on the type of violation and the sponsoring organization's corrective actions

Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result in which of the following? a . The volunteer's removal from the VITA/TCE Programs . b . The volunteer's inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely. c . Termination of the sponsoring organization's partnership with the IRS . d . All of the above may be considered an appropriate action depending on the type of violation and the sponsoring organization's corrective actions .

d. All of the above

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? 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

c . Thank the taxpayer, and explain that you cannot accept any payment for your services

If a taxpayer offers you a $20 bill because they were so happy about the quality service they received, what would be the appropriate action to take? a. Take the $20 and thank the taxpayer for the tip. b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank account from his refund . c . Thank the taxpayer, and explain that you cannot accept any payment for your services . d . Refer the taxpayer to the tip jar located on the quality review and print station .

a. Yes

Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of the Volunteer Standards of Conduct? a . Yes b . No

b . Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer's bank account and she will have to open an account in her own name to have the refund direct deposited

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 or 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? a. Jake can offer to use his account to receive the direct deposit, and turn the money over to Jill once the refund is deposited . b . Jake should explain that a taxpayer's federal or state refund cannot be depos ited into a VITA/TCE volunteer's bank account and she will have to open an account in her own name to have the refund direct deposited . c . Jake can suggest she borrow a bank account number from a friend because the taxpayer's name does not need to be on the bank account .

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

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

a. Advanced

Mary, a VSC-certified greeter, reviews the taxpayer's completed Form 13614-C, page 2, to identify what potential volunteer certification level is needed for this tax return . Mary sees the taxpayer has checked the "yes" box indicating he has self- employment income and the certification level next to the question is (A). All other questions answered "yes" have a (B) certification. When Mary assigns the return to a tax preparer, what tax law certification level should the tax preparer have? a . Advanced b . Basic c. It doesn't matter, any level is fine d. No tax law certification is necessary

b. Max has violated the VSC because he is using confidential information to engage in a financial transaction to further his own or another's personal interest

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? a . There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's wife makes a big commission on the sale of health insurance to Ali . b. Max has violated the VSC because he is using confidential information to engage in a financial transaction to further his own or another's personal inter- est . c . Max is doing Ali a favor by using her personal information to secure business for his wife . d . Information a taxpayer provides at a VITA/TCE site can be used for the volunteer's personal gain .

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

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

e. Both A and B

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

a. Yes

Sue, a VITA/TCE site 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 uses the external referral process to report the details to IRS-SPEC by sending an email to WI .Voltax@irs .gov . Did Sue take appropriate actions as the site coordinator? a . Yes b . No

a. True

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

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

Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification test? a . Site coordinators/local coordinators b . Quality reviewers and tax return preparers c . Greeters or client facilitators d. All VITA/TCE site volunteers must pass the VSC certification test