VITA

9.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.

True

10.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

6.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 prepared a tax return excluding 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 tax law-certified volunteer who prepared the return.

4.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?

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.

5.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?

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.

4.VITA and TCE sites are required to conduct quality reviews:

B. Of every return prepared at the site

8.The site is busy with many taxpayers waiting for assistance. All volunteers are busy preparing tax returns. Can you quality review the return you just prepared instead of waiting for someone else to quality review the return?

C. No, self review is never an acceptable quality review method

9.Which of the following is true?

C. Quality review is an effective tool for preparing an accurate tax return

3.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?

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

7.When does the taxpayer sign the tax return?

D. After quality review and after being advised of their responsibility for the accuracy of the information on the return

10.As part of the intake process, each site must:

D. All of the above

2.What should the certified volunteer preparer do before starting the tax return?

D. All of the above

8.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?

D. All of the above.

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

E. A and B

5.You do not need to see proof of insurance coverage for a taxpayer if you feel that this information is not unusual or questionable.

False INCORRECT

6.A volunteer must review photo identification for every taxpayer to deter the possibility of identity theft.

False INCORRECT

7.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 [email protected]. Did Sue take appropriate actions as the site coordinator?

Yes

2Can a volunteer be removed and barred from the VITA/TCE Programs for violating the Volunteer Standards of Conduct?

Yes

1.All IRS-certified volunteer preparers participating in the VITA/TCE Programs must use Form 13614-C along with an effective interview for every return prepared at the site.

True

3.When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and the taxpayer gives you a Form 1099-INT. You should ask the taxpayer if they had any other interest income.

True