VITA Certification Exam (2023/ 2024) Questions and Verified Answers| 100% Correct| Grade A

VITA Certification Exam (2023/ 2024)

Questions and Verified Answers| 100%

Correct| Grade A

Q: 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.

Answer:

d. All of the above may be considered an appropriate action depending on the type of violation

and the sponsoring partner's corrective actions.

Q: 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

Answer:

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

Q: 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

Answer:

a. Advanced

Q: 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

Answer:

a. True

Q: 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.

Answer:

d. All of the above.

Q: 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