5.Pat is a paid tax preparer in the community; he also gives back to the communityby 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 taxpayerssmall 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 ofConduct (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.

6.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 prepared the return without the cash income.The designated quality reviewer simply missed this omission and the return was printed, signed, and e-filed. Did the designated quality 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 an insurance agent in the commu-nity. 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 WI.Voltax@irs.gov.

c.Mind her own business and do nothing.

8.Explaining the intake/interview and quality review process is important so thetaxpayer 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 preparers additional questions during the interview.

c.Participate in the quality review of their tax return.

d.All of the above