VITA 2024 ADVANCED RETAKE Exam
With 100% Correct And Verified Answers
VOLUNTEER STANDARDS OF CONTUCT RETEST QUESTIONS & ANSWERS
1. Which volunteers must pass the Volunteer Standards of Conduct (VSC) certification
test? - Correct Answer-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? - Correct Answer-a. The volunteer's removal from
the VITA/TCE program.
b. The volunteer's inclusion in the IRS Volunteer Registry to bar future VITA/TCE
activity
indefinitely.
c. Termination of the sponsoring organization's partnership with the IRS.
d. All of the above may be considered an appropriate action depending on the type of
violation and the sponsoring organization's corrective actions. <<< CORRECT
3. Is having a donation/tip jar at the quality review station within the VITA/TCE site a
violation of the Volunteer Standards of Conduct? - Correct Answer-Yes
4. Maggie wants her tax refund quickly; however, she doesn't have a bank account for
direct 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? - Correct Answer-Yes
5. Pat is a paid tax preparer in the community; he also gives back to the community by
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 taxpayer's small business
will generate a loss, making the return out of scope for the VITA/TCE program. 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.
Did Pat violate the Volunteer Standards of Conduct (VSC)? - Correct Answer-Yes, it is a
violation of the VSC for Pat to solicit business from any taxpayer 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 indicated NO
cash income on Form 13614-C. Ann prepared the return without the cash income. The
designated quality reviewer was unaware of the conversation and therefore unaware of
