Volunteer Standards of Conduct Retest Questions
Directions
Using your resource materials, answer the followingquestions:
1
.
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 certificationtest
2.Failure of a VITA/TCE volunteer to comply with the VolunteerStandards of Conduct
could result in which of the following?
a.The volunteerâs removal from the VITA/TCE Programs.
b.Inclusion in the IRS Volunteer Registry to bar future VITA/TCEactivity indefi-nitely.
c.Termination of the sponsoring organizationâs partnership withthe IRS.
d.All of the above may be considered an appropriate actiondepending on thetype of violation and the sponsoring partnerâscorrective actions.
3.Is having a donation/tip jar at the quality review stationwithin the VITA/TCE site aviolation of the Volunteer Standards ofConduct?
a.Yes
b.No
4.Maggie wants her tax refund quickly; however, she doesnât havea bank account fordirect deposit. She asks Josh, the taxlaw-certified preparer, to deposit her refund
into his checking account and turn the funds over to her whenreceived.If Josh agrees to do this, has he violated any of theVolunteer Standards of Conduct?
a.Yes
b.No
5.Pat is a paid tax preparer in the community; he also givesback to the communityby serving as an IRS tax law-certifiedvolunteer tax preparer at a VITA/TCE site.While conducting theinterview with the taxpayer, Pat discovers the taxpayerâssmallbusiness will generate a loss, making the return out of scope forthe VITA/TCE Programs.Pat explains to the taxpayer that the taxreturn cannot be prepared at the VITA/TCE site, but he will offerthe taxpayer a discount at his paid tax
preparation business down the road.Has Pat violated theVolunteer Standards ofConduct (VSC)?
a.Yes, it is a violation of the VSC for Pat to solicit businessfrom any taxpayer at the VITA/TCE site.
b.No, it is not a violation since the return cannot be preparedat the site.
c.No, none of the VSC addresses soliciting business whilevolunteering at the VITA/TCE site.
6.Ann, an IRS tax law-certified tax preparer, told the taxpayerthat cash income does not need to be reported because the IRS willnever know about it.Ann prepared the return without the cashincome.The designated quality reviewer simply missed this omissionand the return was printed, signed, and e-filed. Did the designatedquality reviewer violate the Volunteer Standards of Conduct?
a.Yes
b.No
7.Jan, a greeter, overheard an IRS tax law-certified volunteer,Jim, trying to sellinsurance to a taxpayer he was helping.Jim is aninsurance agent in the commu-nity. Jan feels like Jim was pushy,made the taxpayer uncomfortable, and violated Volunteer Standard ofConduct #3. What should Jan do?
a.Make an announcement to the taxpayers in the waiting room toignore Jim if he tries to sell them insurance.
b.Tell the site coordinator what she heard, so he canimmediately remove Jim from the site and report the incident usingthe external referral process by sending an email [email protected].
c.Mind her own business and do nothing.
8.Explaining the intake/interview and quality review process isimportant so thetaxpayer understands they are expected to:
a.Have a completed Form 13614-C, Intake/Interview & QualityReview Sheet,prior to having the return prepared.
b.Answer the tax preparerâs additional questions during theinterview.
c.Participate in the quality review of their tax return.
d.All of the above
9.During the intake process, which of the following should thevolunteer verify that the taxpayer and spouse, if applicable, havewith them to ensure the taxpayers can be served that day?
a.Photo identification for both
b.Social Security or taxpayer identification number verificationdocuments for everyone listed on the return
c.All tax statement documents, including Forms W-2, 1099-R,etc.
d.All of the above.
10.To ensure quality service and accurate return preparation,every site is required to have a process for assigning taxpayers toIRS tax law-certified preparers who are certified at or above thelevel required to prepare their tax return.
a.True
b.False
Volunteer Standards of Conduct Retest Questions
Directions
Using your resource materials, answer the followingquestions:
1
.
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 certificationtest
2.Failure of a VITA/TCE volunteer to comply with the VolunteerStandards of Conduct
could result in which of the following?
a.The volunteerâs removal from the VITA/TCE Programs.
b.Inclusion in the IRS Volunteer Registry to bar future VITA/TCEactivity indefi-nitely.
c.Termination of the sponsoring organizationâs partnership withthe IRS.
d.All of the above may be considered an appropriate actiondepending on thetype of violation and the sponsoring partnerâscorrective actions.
3.Is having a donation/tip jar at the quality review stationwithin the VITA/TCE site aviolation of the Volunteer Standards ofConduct?
a.Yes
b.No
4.Maggie wants her tax refund quickly; however, she doesnât havea bank account fordirect deposit. She asks Josh, the taxlaw-certified preparer, to deposit her refund
into his checking account and turn the funds over to her whenreceived.If Josh agrees to do this, has he violated any of theVolunteer Standards of Conduct?
a.Yes
b.No
5.Pat is a paid tax preparer in the community; he also givesback to the communityby serving as an IRS tax law-certifiedvolunteer tax preparer at a VITA/TCE site.While conducting theinterview with the taxpayer, Pat discovers the taxpayerâssmallbusiness will generate a loss, making the return out of scope forthe VITA/TCE Programs.Pat explains to the taxpayer that the taxreturn cannot be prepared at the VITA/TCE site, but he will offerthe taxpayer a discount at his paid tax
preparation business down the road.Has Pat violated theVolunteer Standards ofConduct (VSC)?
a.Yes, it is a violation of the VSC for Pat to solicit businessfrom any taxpayer at the VITA/TCE site.
b.No, it is not a violation since the return cannot be preparedat the site.
c.No, none of the VSC addresses soliciting business whilevolunteering at the VITA/TCE site.
6.Ann, an IRS tax law-certified tax preparer, told the taxpayerthat cash income does not need to be reported because the IRS willnever know about it.Ann prepared the return without the cashincome.The designated quality reviewer simply missed this omissionand the return was printed, signed, and e-filed. Did the designatedquality reviewer violate the Volunteer Standards of Conduct?
a.Yes
b.No
7.Jan, a greeter, overheard an IRS tax law-certified volunteer,Jim, trying to sellinsurance to a taxpayer he was helping.Jim is aninsurance agent in the commu-nity. Jan feels like Jim was pushy,made the taxpayer uncomfortable, and violated Volunteer Standard ofConduct #3. What should Jan do?
a.Make an announcement to the taxpayers in the waiting room toignore Jim if he tries to sell them insurance.
b.Tell the site coordinator what she heard, so he canimmediately remove Jim from the site and report the incident usingthe external referral process by sending an email [email protected].
c.Mind her own business and do nothing.
8.Explaining the intake/interview and quality review process isimportant so thetaxpayer understands they are expected to:
a.Have a completed Form 13614-C, Intake/Interview & QualityReview Sheet,prior to having the return prepared.
b.Answer the tax preparerâs additional questions during theinterview.
c.Participate in the quality review of their tax return.
d.All of the above
9.During the intake process, which of the following should thevolunteer verify that the taxpayer and spouse, if applicable, havewith them to ensure the taxpayers can be served that day?
a.Photo identification for both
b.Social Security or taxpayer identification number verificationdocuments for everyone listed on the return
c.All tax statement documents, including Forms W-2, 1099-R,etc.
d.All of the above.
10.To ensure quality service and accurate return preparation,every site is required to have a process for assigning taxpayers toIRS tax law-certified preparers who are certified at or above thelevel required to prepare their tax return.
a.True
b.False
