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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 - โโa. True 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 - โโd. All of the above Explaining the intake/interview and quality review process is important so the taxpayer 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 preparer's additional questions during the interview. c. Participate in the quality review of their tax return. d. All of the above. - โโd. All of the above. Jan, a greeter, overheard an IRS tax law-certified volunteer, Jim, trying to sell insurance to a taxpayer he was helping. Jim is an insurance agent in the community. 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. - โโb. 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. 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 the cash income and the return was printed, signed, and e-filed. Did the designated quality reviewer violate the Volunteer Standards of Conduct? a. Yes b. No - โโb. No 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 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 of Conduct (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. - โโa. Yes, it is a violation of the VSC for Pat to solicit business from any taxpayer at the VITA/TCE site. 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? a. Yes b. No - โโa. Yes Is having a donation/tip jar at the quality review station within the VITA/TCE site a violation of the Volunteer Standards of Conduct? a. Yes b. No - โโa. Yes Failure of a VITA/TCE volunteer to comply with the Volunteer Standards of Conduct could result in which of the following?
a. Form 13614-C, Intake/Interview & Quality Review Sheet, must be completed prior to having the return prepared. b. You will be interviewed by the return preparer and asked additional questions as needed. c. You need to participate in a quality review of your tax return by someone other than the return preparer. d. All of the above. - โโd. All of the above. Sue, a VITA/TCE site coordinator, was watching the local news when she saw Aaron, a new tax law- certified volunteer, in a story about several bank employees being arrested for suspicion of embezzlement. She saw Aaron being led out of the bank in handcuffs. Three days later, Sue is shocked when she sees Aaron show up at the site ready to volunteer, apparently out on bond. She pulls Aaron aside and explains that his arrest on suspicion of embezzlement could have a negative effect on the site and therefore she must ask him to leave the site. Sue uses the external referral process to report the details to IRS-SPEC by sending an email to WI.Voltax@irs.gov. Did Sue take appropriate actions as the site coordinator? a. Yes b. No - โโa. Yes Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not need to be reported because the IRS does not know about it. Bob indicated NO cash income on Form 13614-C. Bob prepared a tax return excluding the cash income. Jim, the designated quality reviewer, was unaware of the conversation and therefore unaware of the cash income and the return was printed, signed, and e- filed. Who has violated the Volunteer Standards of Conduct? a. Bob, the tax law-certified volunteer who prepared the return. b. Jim, the designated quality reviewer who was unaware of the cash income when he reviewed the return. c. Betty, the site coordinator. d. No one has violated the Volunteer Standards of Conduct. - โโa. Bob, the tax law-certified volunteer who prepared the return. Max prepares a tax return for Ali at a VITA/TCE site. He finds out during the interview that Ali has no health insurance. After Ali leaves the site, Max writes her name and contact information down to take home to his wife who sells health insurance for profit. Which of the following statements is true? a. There is no violation to the Volunteer Standards of Conduct (VSC) unless Max's wife makes a big commission on the sale of health insurance to Ali.
b. Max has violated the VSC because he is using confidential information to engage in a financial transaction to further his own or another's personal interest. c. Max is doing Ali a favor by using her personal information to secure business for his wife. d. Information a taxpayer provides at a VITA/TCE site can be used for the volunteer's personal gain. - โโb. Max has violated the VSC because he is using confidential information to engage in a financial transaction to further his own or another's personal interest. Jake is an IRS tax law-certified volunteer preparer at a VITA/TCE site. When preparing a return for Jill, Jake learns that Jill does not have a bank account to receive a direct deposit of her refund. Jill is distraught when Jake tells her the paper refund check will take three or four weeks longer than the refund being direct deposited. Jill asks a. Jake if he can deposit her refund in his bank account and then turn the money over to her when he gets it. What should Jake do? b. Jake can offer to use his account to receive the direct deposit, and turn the money over to Jill once the refund is deposited. c. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer bank account and she will have to open an account in her own name to have the refund direct deposited. d. Jake can suggest she borrow a bank account number from a friend because the taxpayer's name does not ne - โโc. Jake should explain that a taxpayer's federal or state refund cannot be deposited into a VITA/TCE volunteer bank account and she will have to open an account in her own name to have the refund direct deposited. If a taxpayer offers you a $20 bill because they were so happy about the quality service they received, what would be the appropriate action to take? a. Take the $20 and thank the taxpayer for the tip. b. Tell the taxpayer it would be better to have the $20 deposited directly into your bank account from his refund. c. Thank the taxpayer, and explain that you cannot accept any payment for your services. d. Refer the taxpayer to the tip jar located on the quality review and print station. - โโc. Thank the taxpayer, and explain that you cannot accept any payment for your services. Prior to working at a VITA/TCE site, ALL VITA/TCE volunteers (greeters, client facilitators, tax preparers, quality reviewers, etc.) must: a. Annually pass the Volunteer Standards of Conduct (VSC) certification test with a score of 80% or higher.
d. Of all returns prepared by volunteers with certification levels below Advanced, Military, or International. - โโb. Of every return prepared at the site. You do not need to see proof of cash donations made by taxpayer if you feel that the information is not unusual or questionable. a. True b. False - โโa. True In most cases a volunteer must review photo identification for every taxpayer(s) to deter the possibility of identity theft. a. True b. False - โโa. True When does the taxpayer sign the tax return? a. Before quality review and before being advised of their responsibility for the accuracy of the information on the return. b. Before quality review and after being advised of their responsibility for the accuracy of the information on the return. c. After quality review and before being advised of their responsibility for the accuracy of the information on the return. d. After quality review and after being advised of their responsibility for the accuracy of the information on the return. - โโd. After quality review and after being advised of their responsibility for the accuracy of the information on the return. The site is busy with many taxpayers waiting for assistance. All volunteers are busy preparing tax returns. Can you quality review the return you just prepared instead of waiting for someone else to quality review the return? a. Yes, if it is a returning taxpayer. b. Yes, with approval of the site coordinator. c. No, self review is never an acceptable quality review method. d. No, unless you are certified at the Advanced level. - โโc. No, self review is never an acceptable quality review method. Which of the following is true?
a. Quality review can be conducted by a volunteer preparer certified at Basic when the tax return required an Advanced certification to prepare. b. Quality review is conducted after the taxpayer signs the tax return. c. Quality review is an effective tool for preparing an accurate tax return. d. Taxpayers do not need to be involved in the quality review process. - โโc. Quality review is an effective tool for preparing an accurate tax return. As part of the intake process, each site must: a. Have a process to ensure a return is within the scope of the VITA/TCE Programs. b. Identify the certification level needed to prepare a return. c. Have a process to ensure volunteers have the certification needed for the returns they prepare. d. All of the above. - โโd. All of the above. When should an IRS-certified volunteer preparer participating in the VITA/TCE programs perform a complete interview of a taxpayer? a. Only when the taxpayer has questions. b. Only if the taxpayer has never visited your site. c. Only when the site is not busy. d. For every return prepared at the site. - โโd. For every return prepared at the site. The certified volunteer preparer should verify the return is within their certification level as part of the Intake/Interview process. a. True b. False - โโa. True When reviewing Form 13614-C, you see the "Interest" question is marked "Yes" and the taxpayer gives you a Form 1099-INT. What should you do next? a. Input Form 1099-INT into tax software. b. Go to the next question on Form 13614-C. c. Ask the taxpayer if they had any other interest income. - โโc. Ask the taxpayer if they had any other interest income.
d. Comparing source documents provided by the taxpayer. - โโb. Using Google as a main reference for tax law determinations. Completing a thorough interview before entering taxpayer information into the software helps avoid which of the following potential problems? a. The volunteer may not have the required certifications to prepare the return. b. The return may be out-of-scope. c. The taxpayer may not have all the information needed to prepare the return. d. All of the above. - โโd. All of the above.
