Taxpayer Edna brings her tax documents to the site. She completes Form 13614-C, Intake Interview and Quality Review Sheet. She indicates in Part III of Form 13614-C that she has self-employment income along with other income and expenses. Joe, a volunteer tax preparer, reviews Form 13614-C with Edna. He asks if she brought all of her documents today, and asks to see them. Included in the documents is Form 1099-NEC, Nonemployee Compensation, showing $7,500 of non-employee compensation in Box 1. She tells Joe that she has a cleaning business that provides services to local businesses. Edna says she also received $4,000 in cash payments for additional cleaning work. When Joe asks if she received any documentation supporting these payments, she says no, the payments were simply paid t\ her for each cleaning job she performed. Joe suggests because the IRS has no record of the cash payments, Edna does not need to report these payments on her return. Edna is concerned and feels like she could get in trouble with the IRS if she does not report all of her income. Joe assures her that the chance of the IRS discovering that she did not report cash income is very small. Joe prepares Form 1040, Individual Income Tax Return. On Schedule C, Line 1 he reports only the $7,500 reported in Box 1 of Form 1099-NEC. When Joe completes the return and after the quality review has been completed, he hands it to Edna to sign Form 8879, IRS e-file Signature Authorization. 

a. Is there a Volunteer Standards of Conduct violation? If yes, identify which VSC and describe. 

b. What should the volunteer have done? 

c. What could happen to the volunteer?