Overview 

Each VITA site provides clear standards of conduct to ensure the highest level of ethical standards are being applied to every taxpayer interaction. This is for the protection of the individual taxpayer and the volunteer, and it protects the integrity of the VITA program.

 

Directions

Apply the relevant VITA standards of conduct to each selected scenario, explain how the tax preparer handled each situation, and describe whether the tax preparer followed or strayed from VITA ethical standards.

 

Scenario Set 4-  VSC #4 - Do not knowingly prepare false returns.

 

 A taxpayer mentioned that a part-time job still had not issued a W-2, but the taxpayer did not want to wait any longer to file a return. The volunteer noted this on the intake sheet and prepared for the return without the W-2. After filing, the volunteer said it was not a big deal because the taxpayer could always file an amended return later.

 

Using the scenario above, identify evidence that a return was prepared with intentional inaccuracies.