2023 Intake/Interview and Quality Review Exam

When does the taxpayer sign the tax return?

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

A date must be entered on Form 13614-C Part II: Marital Status and Household Information to determine the appropriate filing status for taxpayers who are:

All the above

What must the certified volunteer preparer do with Form 13614-C before starting the tax return?

All the above.

The Basic certification level is required to prepare a return with unreported tip income

False

VITA/TCE volunteers use Publication 4299, Privacy, Confidentiality, and Civil Rights - A Public Trust, to determine if a return is within scope.

False

All IRS-certified volunteer preparers participating in the VITA/TCE programs must use Form 13614-C or Form 13614-NR, along with a thorough interview for every return prepared at the site.

True

In most cases a volunteer must review photo identification for every taxpayer(s) to prevent the possibility of identity theft

True

VITA/TCE sites are required to conduct quality reviews:

For every return prepared at the site.

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?

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

Which of the following is true?

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