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 1 -Follow the quality site requirements (QSR) found inIRS Publication 5166

You decide to volunteer at a VITA site with a few of your friends.You Finished all the required certifications with a passing score.One of your friends gets only a 60% on one of the exams.They ask you to take the exam for them.You accept and help them pass with an 80% so that you both can be together at the site.

Q1 )Using the scenario above, explain how thequality site requirements (QSR)were addressed in the scenario.

Scenario Set 2

Seth wants his tax refund quickly; however, he does not have a bank account for direct deposit.Jack is a tax law-certified preparer and offers to deposit Seth's refund into his own checking account.He will then turn the funds over to Seth when they are received.

Using the above scenario, identify areas of concern regardingexchangesfor VITA work performed that may have consequences for volunteers.

Q1) Explain why accepting exchanges of in-kind or of monetary value is prohibited in VITA culture.

Q2) What are some consequences for failing to comply with the Volunteer Standards of Conduct.