VITA Certification

In most cases a volunteer must review photo identification for every taxpayer(s) to deter the possibility of identity theft. a. True b. False

a. True

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. a. True b. False

a. True

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

a. True

The certified volunteer preparer should verify the return is within their certification level as part of the Intake/Interview process. a. True b. False

a. True

VITA/TCE sites are required to conduct quality reviews of every return prepared at the site. a. True b. False

a. True

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. A and B

e. A and B

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.

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

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

a. Advanced

VITA/TCE sites are required to conduct Quality Reviews: a. Of all the returns prepared by volunteers who have less than two years of experience preparing returns. b. Of every return prepared at the site. c. Only when there is a Quality Reviewer available. d. Of all returns prepared by volunteers with certification levels below Advanced, Military, or International.

b. Of every return prepared at the site.

What information should a volunteer review to deter the possibility of identity theft? a. Form W-2. b. Photo identification. c. Last year's tax return. d. Medicaid card.

b. Photo identification.

A taxpayer tells you that they donated $50 to their church but they did not bring proof of the donation. This information along with all other information gathered during your interview does not seem unusual or questionable. As a tax preparer, you should: a. Send the taxpayer home to get proof of their donation. b. Prepare the return giving credit for the donation without seeing proof. c. Prepare their return without giving them credit for the donation.

b. Prepare the return giving credit for the donation without seeing proof.

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 [email protected]. c. Mind her own business and do nothing.

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 [email protected].

Which of the following four critical processes for quality review is not correct: a. Engaging the taxpayer in the review process. b. Using Google as a main reference for tax law determinations. c. Using the Quality Review Checklist located in Publication 4012 as a guide while conducting the quality review. d. Comparing source documents provided by the taxpayer.

b. Using Google as a main reference for tax law determinations.

When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and the taxpayer gives you a Form 1099-INT. What should you do next? a. Input Form 1099-INT into tax software. b. Go to the next question on Form 13614-C. c. Ask the taxpayer if they had any other interest income.

c. Ask the taxpayer if they had any other interest income.

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 a. 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 can offer to use his account to receive the direct deposit, and turn the money over to Jill once the refund is deposited. c. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer bank account and she will have to open an account in her own name to have the refund direct deposited. d. 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.

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

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? a. Yes, if it is a returning taxpayer. b. Yes, with approval of the site coordinator. c. No, self review is never an acceptable quality review method. d. No, unless you are certified at the Advanced level.

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

Which of the following is true? a. Quality review can be conducted by a volunteer preparer certified at Basic when the tax return required an Advanced certification to prepare. b. Quality review is conducted after the taxpayer signs the tax return. c. Quality review is an effective tool for preparing an accurate tax return. d. Taxpayers do not need to be involved in the quality review process.

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

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. Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely. c. Termination of the sponsoring organization partnership with the IRS. d. All of the above may be considered an appropriate action depending on the type of violation and the sponsoring partner's corrective actions.

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

As part of the intake process, each site must: a. Have a process to ensure a return is within the scope of the VITA/TCE Programs. b. Identify the certification level needed to prepare a return. c. Have a process to ensure volunteers have the certification needed for the returns they prepare. d. All of the above.

d. All of the above.

Completing a thorough interview before entering taxpayer information into the software helps avoid which of the following potential problems? a. The volunteer may not have the required certifications to prepare the return. b. The return may be out-of-scope. c. The taxpayer may not have all the information needed to prepare the return. d. All of the above.

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.

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.

d. All of the above.

What should the certified volunteer preparer do before starting the tax return? a. Make sure all questions on Form 13614-C are answered. b. Change "Unsure" answers to "Yes" or "No" based on a conversation with the taxpayer. c. Complete all applicable Certified Volunteer Preparer shaded area questions on Form 13614-C. d. All of the above.

d. All of the above.

When should an IRS-certified volunteer preparer participating in the VITA/TCE programs perform a complete interview of a taxpayer? a. Only when the taxpayer has questions. b. Only if the taxpayer has never visited your site. c. Only when the site is not busy. d. For every return prepared at the site.

d. For every return prepared at the site.

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

The taxpayer signs the tax return after quality review and after being advised of their responsibility for the accuracy of the information on the return. a. True b. False

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

a. True

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. A. True B. False

a. True

You do not need to see proof of cash donations made by taxpayer if you feel that the information is not unusual or questionable. a. True b. False

a. True

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

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

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

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 [email protected]. Did Sue take appropriate actions as the site coordinator? a. Yes b. No

a. Yes

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.

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

You can quality review a tax return you just prepared instead of waiting for someone else to quality review the return. a. True b. False

b. False

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 interest. 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.

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.

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

b. No

When does the taxpayer sign the tax return? a. Before quality review and before being advised of their responsibility for the accuracy of the information on the return. b. Before quality review and after being advised of their responsibility for the accuracy of the information on the return. c. After quality review and before being advised of their responsibility for the accuracy of the information on the return. d. After quality review and after being advised of their responsibility for the accuracy of the information on the return.

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

Which volunteers must pass the Volunteer Standards of Conduct (VSC) certifica- tion 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

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

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

d. All of the above