Volunteer Standards of Conduct Retest Questions

Directions

Using your resource materials, answer the following questions:

1

.

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

2.Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct

could result in which of the following?

a.The volunteers removal from the VITA/TCE Programs.

b.Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefi-nitely.

c.Termination of the sponsoring organizations partnership with the IRS.

d.All of the above may be considered an appropriate action depending on thetype of violation and the sponsoring partners corrective actions.

3.Is having a donation/tip jar at the quality review station within the VITA/TCE site aviolation of the Volunteer Standards of Conduct?

a.Yes

b.No

4.Maggie wants her tax refund quickly; however, she doesnt have a bank account fordirect deposit. She asks Josh, the tax law-certified preparer, to deposit her refund

into his checking account and turn the funds over to her when received.If Josh agrees to do this, has he violated any of the Volunteer Standards of Conduct?

a.Yes

b.No

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

9.During the intake process, which of the following should the volunteer verify that the taxpayer and spouse, if applicable, have with them to ensure the taxpayers can be served that day?

a.Photo identification for both

b.Social Security or taxpayer identification number verification documents for everyone listed on the return

c.All tax statement documents, including Forms W-2, 1099-R, etc.

d.All of the above.

10.To ensure quality service and accurate return preparation, every site is required to have a process for assigning taxpayers to IRS tax law-certified preparers who are certified at or above the level required to prepare their tax return.

a.True

b.False