Federal VITA/TCE Volunteer Standards of Conduct – Ethics Training

VITA/TCE Volunteer Standards of Conduct – Ethics Training
Publication 4961 (Rev. 10-2022)
4961

VITA/TCE Volunteer Standards of Conduct – Ethics Training
Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)

2022 RETURNS

Take your VITA/TCE training online at https://apps.irs.gov/app/vita/.
Link to the Practice Lab to gain experience using tax software and
take the certification test online, with immediate scoring and feedback.

Publication 4961 (Rev. 10-2022) Catalog Number 58618U Department of the Treasury Internal Revenue Service www.irs.gov

How to Get Technical Updates?
Updates to the volunteer training materials will be contained in Publication 4491-X, VITA/TCE Training
Supplement. The most recent version can be downloaded at: www.irs.gov/pub/irs-pdf/p4491x.pdf

Volunteer Standards of Conduct
VITA/TCE Program
The mission of the VITA/TCE return preparation program is to assist eligible taxpayers in satisfying their
tax responsibilities by providing free tax return preparation. To establish the greatest degree of public trust,
volunteers are required to maintain the highest standards of ethical conduct and provide quality service.
Annually all VITA/TCE volunteers (whether paid or unpaid) must pass the Volunteer Standards of
Conduct (VSC) certification test and agree that they will adhere to the VSC by signing and dating Form
13615, Volunteer Standards of Conduct Agreement, prior to volunteering at a VITA/TCE site. In addition,
return preparers, quality reviewers, coordinators, and tax law instructors must certify in Intake/Interview
and Quality Review. Volunteers who answer tax law questions, instruct tax law classes, prepare or
correct tax returns, or conduct quality reviews of completed returns must also certify in tax law prior to
signing the form. Form 13615 is not valid until the sponsoring partner’s approving official (coordinator,
instructor, administrator, etc.) or IRS contact confirms the volunteer’s identity , name, and address, using
government-issued photo identification, and signs and dates the form. Volunteers’ names and addresses
in Link & Learn taxes must match their government issued photo identification. Advise volunteers to update
their My Account page in Link & Learn Taxes with their valid name and address.
As a volunteer in the VITA/TCE program, you must adhere to the following Volunteer Standards of
Conduct:
VSC #1 - 	Follow the Quality Site Requirements (QSR).
VSC #2 - 	Do not accept payment, ask for donations, or accept refund payments for federal or state
tax return preparation from customers.
VSC #3 - 	Do not solicit business from taxpayers you help or use the information you gained about
them (their information) for any direct or indirect personal benefit for yourself or any other
specific individual.
VSC #4 - 	Do not knowingly prepare false returns.
VSC #5 - 	Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any
other conduct considered to have a negative effect on the VITA/TCE program.
VSC #6 - 	Treat all taxpayers in a professional, courteous, and respectful manner.
Failure to comply with these standards could result in, but is not limited to, the following:
•	 Your removal from all VITA/TCE program;
•	 Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely;
•	 Deactivation of your sponsoring partner’s site VITA/TCE EFIN (electronic filing ID number);
•	 Removal of all IRS products, supplies, loaned equipment, and taxpayer information from your site;
•	 Termination of your sponsoring organization’s partnership with the IRS;
•	 Termination of grant funds from the IRS to your sponsoring partner; and
•	 Referral of your conduct for potential TIGTA and criminal investigations.
TaxSlayer® is a copyrighted software program owned by Rhodes Computer Services. All screen shots that
appear throughout the official Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly
(TCE) training materials are used with the permission of Rhodes Computer Services.
Confidentiality Statement:
All tax information you receive from taxpayers in your volunteer capacity is strictly confidential and should
not, under any circumstances, be disclosed to unauthorized individuals.

Volunteer Standards of Conduct (Ethics) Training­­

Introduction
The integrity of the Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE)
programs depends on maintaining public trust. All taxpayers using VITA/TCE services should be confident
they are receiving accurate return preparation and quality service.
All volunteers are responsible for providing the highest quality and best service to taxpayers. Along with this
responsibility, all volunteers must sign and date Form 13615, Volunteer Standards of Conduct Agreement
each year, stating they will uphold the highest ethical standards including comply with the Quality Site
Requirements (QSR).
Furthermore, all IRS Stakeholder Partnerships, Education and Communication (IRS-SPEC) partners must
sign either Form 13533, Sponsor Agreement or Form 13533-A, FSA Remote Sponsor Agreement, certifying
they will adhere to the strictest standards of ethical conduct. By signing this agreement, the sponsor agrees
to make certain their volunteers are aware of the standards of conduct and privacy and the key principles of
confidentiality.
New volunteers must complete the Volunteer Standards of Conduct (VSC) Training. Returning volunteers
are encouraged to review the VSC Training as a refresher. All VITA/TCE volunteers must pass a VSC
certification test with a score of 80% or higher. The VSC Training will provide:
•  An explanation of the six Volunteer Standards of Conduct defined on Form 13615
•  Information on how to report possible violations
•  Consequences of failure to adhere to the program requirements
•  Examples of situations that raise questions on ethical behavior
•  An overview of the components included in a complete Intake/Interview & Quality Review Process

Why do we have Ethics Training?
During past filing seasons, the Treasury Inspector General for Tax Administration (TIGTA) and IRS-SPEC
discovered unacceptable practices at a few VITA/TCE sites. In response to these issues, IRS-SPEC
enhanced the Volunteer Standards of Conduct. The intent is to provide guidance and a structure for
regulating VITA/TCE volunteers and to protect taxpayers.
When unscrupulous volunteers intentionally ignore the law, it compromises the integrity of the VITA/TCE
program and the public’s trust. Unfortunately, due to the actions of a few, the VITA/TCE programs’ integrity
and trust have been tested. In these cases, IRS-SPEC can and does take appropriate actions against the
partners and volunteers involved.
	
	
	

IRS-SPEC is ultimately responsible for oversight of the VITA/TCE program. The agency often
receives complaints from taxpayers, partners, and congressional members when assessment
notices are issued. IRS-SPEC researches and responds to all inquiries, but ultimately it is the
partner’s/sponsor’s responsibility to take corrective actions.

1

Standards of Conduct (Ethics)

Objectives

What do I need?

At the end of this lesson, using your reference materials, you will be able to:
•  List the six Volunteer Standards of Conduct
•  Describe unethical behavior and how to use the external referral
process to report unethical behavior
•  Identify consequences for failing to comply with the standards
•  Explain how volunteers are protected
•  List the basic steps volunteers are required to use during the Intake/
Interview & Quality Review process

Unethical Defined
IRS-SPEC defines unethical as not conforming to agreed standards of moral
conduct, especially within a particular profession. In most cases, unethical
behavior is acted upon with the intent to disregard the established laws,
procedures, or set policies.
Do not confuse an unethical action with a lack of knowledge or a simple
mistake.

	
	
	

•  Form 13614-C, Intake/
Interview & Quality Review
Sheet
•  Form 13615, Volunteer
Standards of Conduct
Agreement
•  Publication 5683,
VITA/TCE Handbook
for Partners and Site
Coordinators
•  Publication 4299, Privacy,
Confidentiality, and Civil
Rights – A Public Trust
•  Publication 5101, Intake/
Interview & Quality Review
Training
•  Publication 5088, Site
Coordinator Training

If volunteer Mary prepares a return, which includes a credit the taxpayer does not qualify for
because Mary did not understand the law, Mary did not act unethically. However, if Mary knowingly
allowed a credit for which the taxpayer did not qualify, Mary committed an unethical act and violated
the Volunteer Standards of Conduct.

Volunteer Standards of Conduct (VSC)
Often volunteers face ethical issues, which arise in unexpected situations requiring quick decisions and
good judgment. In many cases, the volunteer will react to unusual situations and not realize until later that it
was, in fact, an ethical dilemma.
The Volunteer Standards of Conduct were developed specifically for the operation of free tax preparation
programs. Form 13615, Volunteer Standards of Conduct Agreement – VITA/TCE Programs, applies to
all conduct and ethical behavior affecting the VITA/TCE program. Volunteers must agree to adhere to the
standards of conduct prior to working in a VITA/TCE free return preparation site.
All participants in the VITA/TCE program must adhere to these Volunteer Standards of Conduct:
VSC #1 - Follow the Quality Site Requirements (QSR).
VSC #2 - D
 o not accept payment, ask for donations, or accept refund payments for federal or state tax
return preparation from customers.
VSC #3 - Do not solicit business from taxpayers you help or use the information you gained about them
(their information) for any direct or indirect personal benefit for yourself or any other specific
individual.
VSC #4 - Do not knowingly prepare false returns.
 SC #5 - Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other
V
conduct considered to have a negative effect on the VITA/TCE program.
VSC #6 - Treat all taxpayers in a professional, courteous, and respectful manner.
Standards of Conduct (Ethics)

2

VSC #1 - Follow the Quality Site Requirements (QSR).
The purpose of the Quality Site Requirements (QSR) is to ensure the quality and accuracy of tax return
preparation and consistent operation of sites.
Non-adherence to the QSR only become violations of the VSC if volunteers refuse to follow the QSR. If the
problem is corrected, it is not a violation of the VSC.
Refer to Publication 5166, VITA/TCE Volunteer Quality Site Requirements, for a full explanation of each QSR.
See a brief description of the ten QSR below:
QSR #1, Certification
Volunteers must complete their certifications using the IRS electronic tests through Link & Learn Taxes.
Volunteers can use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the
certification tests. Volunteers’ names and addresses in Link & Learn taxes must match their government
issued photo identification. Advise volunteers to update their My Account page in Link & Learn Taxes with
their valid name and address.
New volunteers must complete the VSC Training. SPEC encourages returning volunteers to review the VSC
Training as a refresher. All VITA/TCE volunteers must pass a VSC certification test with a score of 80% or
higher.
Volunteers who answer tax law questions, instruct tax law classes, prepare or correct tax returns, and/or
conduct quality reviews of completed tax returns must be certified in tax law and Intake/Interview & Quality
Review Process. At a minimum, all VITA/TCE instructors must certify at the Advanced level or higher
(based on the level of tax topics taught). Please refer to Publication 5166 for details on SPEC’s other tax law
certifications.
New volunteers in positions that require tax law certification must take the Intake/Interview & Quality Review
Training by reviewing Publication 5101, Intake/Interview & Quality Review Training. SPEC encourages
returning volunteers to review Publication 5101 as a refresher. All tax law-certified volunteers and
coordinators must pass the Intake/Interview & Quality Review certification test with a score of 80% or higher.
Coordinators and alternate coordinators must complete site coordinator training annually. There are several
options for completing site coordinator training:
•  Attend live via Webcaster sessions with Q&A scheduled for November 2022. Links are available in
Publication 5325, Partner and Volunteer Training for the Filing Season, Publication 17, Your Federal
Income Tax for Individuals,
•  View the Webcaster recordings which are available throughout the filing season. Use the same links
shared in Publication 5325,
•  Attend partner-provided training on the topics covered in Publication 5088, Site Coordinator Training or
•  Individually review Publication 5088, which is available on Link and Learn Taxes (LLT) or IRS.gov.
SPEC developed key resources for coordinators including the new Publication 5683, VITA/TCE Handbook for
Partners and Site Coordinators, which is the merged publication with roles and responsibilities for partners
and coordinators. Another key resource is the Publication 4299, Privacy, Confidentiality, and Civil Rights – A
Public Trust, to familiarize coordinators with the security requirements.
All coordinators and alternate coordinators must pass the Site Coordinator Test certification with a score
of 80% or higher prior to performing any site coordinator duties. The Site Coordinator Test is an annual
requirement. This certification test is available on Link & Learn Taxes.
QSR #2, Intake/Interview & Quality Review Process
All sites must use Form 13614-C, Intake/Interview & Quality Review Sheet, for every tax return prepared by
an IRS-certified volunteer. Form 13614-C guides the IRS-certified volunteer preparer through the interview
3

Standards of Conduct (Ethics)

with the taxpayer and allows them to gather all necessary information for a correct return to be prepared.
All returns must be quality reviewed and discussed with the taxpayer. Reviews conducted by a designated
reviewer or a peer-to-peer review follow this requirement. Self-review is not an approved method.
Every site should ensure that a complete Quality Review Process is used to confirm that tax law was
correctly applied, and the tax return is free from error, based on the taxpayer interview and the available
supporting documents.

	
	

QSR#2 requires a volunteer to have a complete Form 13614-C before preparing each tax return.
Volunteers must answer all questions in Parts I-V including any applicable “To be completed by a
Certified Volunteer Preparer” shaded area questions.

QSR #3, Confirming Photo Identification and Taxpayer Identification Numbers (TIN)
Coordinators must have a process in place to confirm taxpayers’ identities. All volunteers must follow
validation procedures prior to tax return preparation and before a taxpayer signs a VITA/TCE prepared tax
return and receives a copy of the return.
This process must include using acceptable documents to confirm taxpayers’ identities by reviewing:
•  Photo identification (ID) for primary and secondary taxpayers; and
•  Social Security Numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN) for everyone listed
on the tax return.
Please refer to Publication 4299 for more information about which documents are acceptable for photo
identification and to confirm a TIN. Publication 4299 also provides exceptions for validating taxpayer identities
that are subject to coordinator approval.
QSR #4, Reference Materials
All sites are required to have, in paper or electronic form, the following reference materials available for use
by VITA/TCE volunteers:
•  Publication 4012, Volunteer Resource Guide
•  Publication 17, Your Federal Income Tax for Individuals
•  Publication 4299, Privacy, Confidentiality, and Civil Rights – A Public Trust
•  Volunteer Tax Alerts (VTA) and Quality Site Requirement Alerts (QSRA) or CyberTax Alerts issued
by Tax-Aide
QSR #5, Volunteer Agreement
All volunteers (coordinators, return preparers, quality reviewers, greeters, screeners, client facilitators, etc.)
must complete the Volunteer Standards of Conduct (VSC) certification, annually. This includes signing and
dating Form 13615, Volunteer Standards of Conduct Agreement –VITA/TCE Programs, agreeing to follow the VSC.
The approving official must confirm volunteers’ identities, names, and addresses using government-issued
photo identification (ID), when reviewing and signing Forms 13615. SPEC partners and coordinators can
review volunteers’ government-issued photo ID electronically. Volunteers’ identities must be verified prior
to any volunteers’ participation in the VITA/TCE program. Government-issued photo identification (ID)
includes valid driver’s license (U.S.), state ID (U.S.), Military ID, national ID, visa, Global Entry ID or passport.
Coordinators can make exceptions to use official high school identification for students volunteering at or
for an official VITA/TCE High School Program. The name on Form 13615 must match both the name on the
government-issued photo ID and the volunteer’s name added to TaxSlayer or other tax preparation software.
The use of volunteer nicknames is not allowed in the tax preparation software.
Standards of Conduct (Ethics)

4

Note: Volunteers’ names and addresses in Link & Learn taxes must match their government issued
photo identification. Advise volunteers to update their My Account page in Link & Learn Taxes with their
valid name and address.
	

Greeters or client facilitators that will not answer tax law questions are only required to certify in 	
the Volunteer Standards of Conduct.

	
	
	

Coordinators who prepare tax returns, provide tax law assistance, correct rejected returns, or 	
quality	 review tax returns must certify in tax law to the level required for the complexity of the 	
returns. If they do NOT perform any of these duties, they are not required to certify in tax law, as
shown by the dotted line in the certification paths chart.
Tax Preparers

Instructors, Quality
Reviewers

Coordinators

Circular 230
Volunteers

All Other
Volunteers

Volunteer Standards of Conduct Training & Certification

Intake/Interview & Quality Review Certification
(Quality Review Refresher, optional training)

Site Coordinator
Certification

Circular 230
Certification*

Tax Law Certification

*Federal Tax Law Update Test for Circular 230 Professionals

QSR #6, Timely Filing
All coordinators must have a process in place to ensure every tax return is timely electronically filed or
delivered to the taxpayer.
QSR #7, Civil Rights
Title VI of the Civil Rights Act of 1964 information must be available to all taxpayers who seek services at
all VITA/TCE sites. Taxpayers must have access to the civil rights information even if they do not have a
tax return prepared.
QSR #8, Correct Site Identification Number (SIDN)
It is critical that the correct Site Identification Number (SIDN) is reported on all tax returns prepared by
VITA/TCE sites.
5

Standards of Conduct (Ethics)

QSR #9, Correct Electronic Filing Identification Number (EFIN)
The correct Electronic Filing Identification Number (EFIN) is required to be used on every tax return prepared.
QSR #10, Security
Sites must follow all security, privacy, and confidentiality guidelines as outlined in Publication 4299, Privacy,
Confidentiality, and Civil Rights – A Public Trust. A copy (paper or electronic) of this publication must be
available at every site and used when referring to security, privacy, confidentiality, and civil rights issues.
For additional information on Quality Site Requirements, refer to Publication 5166, Quality Site
	Requirements.

VSC #2- Do not accept payment, ask for donations, or accept refund payments for federal or
state tax return preparation from customers.
“Free” means we do not accept payment for our services from the clients we serve. We do not want to
confuse the taxpayer by asking for donations. Donation or tip jars located in the return preparation or
taxpayer waiting area are a violation of this standard. A client may offer payment, but always refuse with
a smile and say something like, “Thank you, but we cannot accept payment for our services.” If someone
insists, recommend cookies or donuts for the site. Taxpayers can make cash donations to the sponsoring
organization, but not in the tax preparation area. Refer taxpayers who are interested in making cash
donations to the appropriate website or to the coordinator for more information.
	
	
	

You finish a time-consuming return and the client is very grateful. On her way out, the client stops by and
tries to sneak a $20 bill in your pocket, saying, “I would have paid ten times that at the preparer across the
street.” Return the money and explain that you cannot accept money for doing taxes, but the center may
appreciate a donation which can be made at the center’s downtown office or via their website.

Donation or tip jars can be placed in another area at the site as long as that area does not give the
impression that the site is collecting the funds for return preparation. This cannot be in the entry, waiting, tax
preparation, or quality review areas.
Taxpayers’ federal or state refunds must not be deposited into VITA/TCE volunteers’ or any associated
partners’ personal or business bank/debit card accounts. Generally, VITA/TCE sites should only request
direct deposit of a taxpayer’s refund into accounts bearing the taxpayer’s name.

	
	

Some VITA/TCE volunteers receive compensation from their employer or a sponsoring organization
for working at a VITA/TCE site. This is not considered receiving payment from the customer and is not
a violation to this VSC.

VSC #3- Do not solicit business from taxpayers you help or use the information gained about
them (their information) for any direct or indirect personal benefit for yourself or any other
specific individual.
Volunteers must properly use and safeguard taxpayers’ personal information. Furthermore, volunteers may
not use confidential or nonpublic information to engage in financial transactions, and they cannot allow its
improper use to further their own or another person’s private interests.
You are a volunteer preparer and an accountant. You cannot solicit business from the taxpayer.

	

You are the site’s greeter. Your daughter asks you to take candy orders at the site for her school
fundraiser. You explain to her that as a VITA/TCE volunteer you cannot solicit personal business.

Standards of Conduct (Ethics)

6

Keep taxpayer and tax return information confidential. A volunteer preparer may discuss information with
other volunteers at the site, but only for purposes of preparing the return. Do not use taxpayer information for
your personal or business use.

	
	

Your primary business includes selling health insurance policies. During the interview, you find out the
taxpayer lost access to health insurance in January of the current year. You cannot offer to sell the
taxpayer health insurance through your business.

Securing consent
There will be some instances when taxpayers will allow the use of their personal information other than for
return preparation. Under Internal Revenue Code § 7216, all volunteer sites using or disclosing taxpayer data
for purposes other than current, prior, or subsequent year tax return preparation must secure a consent from
the taxpayer. There are several types of consents: Global Carry Forward Consent; Relational EFIN Consent;
Use and Disclosure Consents. The coordinator will have a process in place if consents are required at your
VITA/TCE site.
Exceptions to required consents
Volunteer sites that use or disclose the total number of returns (refunds or credits) prepared for their
taxpayers at their site (aggregate data) for fund-raising, marketing, and publicity are not required to secure
taxpayers’ consent. This information cannot include any Personally Identifiable Information (PII), such as the
taxpayer’s name, SSN/ITIN, address or other personal information, and does not disclose cells containing
data from fewer than ten tax returns.
This exception does not apply to the use or disclosure in marketing or advertising of statistical compilations
containing or reflecting dollar amounts of refunds, credits, rebates, or related percentages.
IRC 7216(a) - Imposes criminal penalties on tax return preparers who knowingly or recklessly make
unauthorized disclosures or uses of information furnished in connection with the preparation of an income tax
return. A violation of IRC 7216 is a misdemeanor, with a maximum penalty of up to one year imprisonment or
a fine of not more than $1,000, or both, together with the cost of prosecution.
For additional information on IRC 7216 required consents, refer to Publication 4299, Privacy, Confidentiality,
and Civil Rights – A Public Trust.

VSC #4- Do not knowingly prepare false returns.
It is imperative that volunteers correctly apply tax law to the taxpayer’s situation. While it can be a temptation
for a volunteer to bend the law to help taxpayers, this will cause problems down the road for the taxpayers.
Volunteers must not knowingly prepare false returns.
Trust in the IRS and the local sponsoring organization is jeopardized when ethical standards are not followed.
Fraudulent returns can result in unwanted taxpayer interaction with the IRS. The taxpayer may be required to
pay additional tax, plus interest and penalties, resulting in an extreme burden. In addition, the taxpayer may
seek damages under state or local law from the SPEC partner for the volunteer’s fraudulent actions. Even so,
the IRS would still seek payment of the additional taxes, interest, and penalties from the taxpayer.

	
	

A volunteer preparer told the taxpayer that cash income does not need to be reported. The return was 	
completed without the cash income. The quality reviewer simply missed this omission and the return 	
was printed, signed, and e-filed. The volunteer preparer has violated this standard.

	
	
	

Since the quality reviewer did not knowingly allow this return to be e-filed incorrectly, the quality
reviewer did not violate this standard. Remember not to confuse an unethical action with a lack of
knowledge or a simple mistake.

7

Standards of Conduct (Ethics)

	
	
	

A volunteer prepares a fraudulent return by knowingly claiming an ineligible dependent. The taxpayer
received a notice from IRS disallowing the dependent and assessing additional taxes, interest,
and penalties. The taxpayer may seek money from the SPEC partner, but must still pay the IRS the
additional taxes, interest, and penalties.

Hardship on the taxpayer
For a low-income taxpayer, it could be impossible to make full payment and recover from return fraud. If
full payment is not received, the taxpayer will receive several demand notices. If full payment is still not
received, the taxpayer will be sent through the IRS collection process. This could also involve the filing of
a tax lien that will affect the taxpayer’s credit report, or a levy (garnishment) on their bank accounts and/or
wages. The taxpayer may be eligible for an installment agreement, but it could take several years to pay the
IRS debt.

	
	

A taxpayer’s return fraudulently contains the Earned Income Credit (EIC). The taxpayer has 		
already received the refund when an audit notice is issued. During the audit, the taxpayer cannot	
provide documentation to support the EIC claim.

	
	
	
	

The taxpayer is disallowed $3,000 in EIC and now has a balance due of over $4,000, including 		
penalties and interest. This amount reflects only the EIC disallowance. An additional disallowance 	
of the Head of Household (HOH) filing status and Child Tax Credit (CTC) could generate a balance 	
of over $6,000.

Identity Theft
Nationwide, identity theft continues to grow at an alarming rate. Unfortunately, there are instances of
unscrupulous volunteers using information they have obtained at a VITA/TCE site to steal the identity
of taxpayers. For example, using a stolen SSN to file a false tax return to obtain the refund is a form of
identity theft. Any suspicion of identity theft occurring at a VITA/TCE site will be reported to IRS Criminal
Investigation (CI) and Treasury Inspector General for Tax Administration (TIGTA).
The IRS considers this a very serious crime and put measures in place to detect possible identity theft situations
at VITA/TCE sites. The IRS is continually implementing new processes for handling returns, new filters to
detect fraud, new initiatives to partner with stakeholders, and a continuing commitment to investigate the
criminals who commit these crimes.

	
	

Jane, an IRS tax law-certified volunteer, is working at a VITA site on the first day the site is open. 	
She has volunteered to electronically file the tax returns for the site to help out the coordinator. 		
Therefore, she is given the needed permission level in the tax preparation software.

	
That day, Joe, the coordinator, opens the locked VITA file cabinet and discovers an e-file acceptance 	
	
report he forgot to destroy from the previous year. He asks Jane to take the report down the hall to 	
	
the shredder because it has several SSNs listed. Jane puts the report in her purse without Joe’s 	
	knowledge.
	
	
	
	

Later that night at home, Jane opens the VITA tax preparation software and prepares falsified tax 	
returns for the eight SSNs listed on the report she took from the VITA site that morning. She makes 	
sure the returns all have high refunds. Jane puts her own bank account information in the direct 		
deposit fields and electronically files the returns.

	

Jane stole the identity of these eight taxpayers by preparing false federal tax returns to steal the refunds.

	Jane will soon discover SPEC has a system that extracts information pertaining to tax returns filed 	
	
through the VITA/TCE program where multiple tax refunds are being deposited into a single bank 	
	
account. Jane’s actions are reported to IRS CI and TIGTA.
Standards of Conduct (Ethics)

8

VSC #5- Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or
any other conduct considered to have a negative effect on the VITA/TCE program.
SPEC can prohibit volunteers from participating in the VITA/TCE program if they engage in criminal,
infamous, dishonest, or notoriously disgraceful conduct, or any other conduct prejudicial to the government.
Volunteers must take care to avoid interactions that discredit the program. A taxpayer may look to state or
local law to seek money from the SPEC partner for a volunteer’s fraudulent actions.
If you have information indicating that another volunteer has engaged in criminal conduct or violated
	
any of the Volunteer Standards of Conduct, immediately report such information to your coordinator
	
and e-mail SPEC headquarters at [email protected] and copy the partner and the local SPEC
territory office as appropriate. The email notification should include your name, contact number, site name,
and a detailed description of the incident including the individuals full name, date the incident occurred and
the number of taxpayer's affected by the violation if applicable.
Allowing an unauthorized alien to volunteer at a VITA/TCE site is prohibited. An “unauthorized alien” is
defined as an alien not lawfully admitted into the United States. All volunteers participating in the VITA/TCE
program must reside in the United States legally. Coordinators are required to ask for proof of identity with
a government-issued photo ID for each volunteer. However, coordinators or partners are not required to
validate the legal status of volunteers. Therefore, by signing Form 13615, volunteers are certifying that they
are legal residents.
Consequences
Volunteers performing egregious activities are barred from volunteering for the VITA/TCE program and may
be added to a registry of barred volunteers. The taxpayer is liable for any tax deficiency resulting from fraud,
along with interest and penalties, and may seek money from the preparer and the SPEC partner.

	
	

A partner’s program director was convicted of embezzling funds from an unrelated organization. The
program director’s criminal conduct created negative publicity for the partner. The partner was
removed from the VITA/TCE program.

	
	

A taxpayer’s refund was stolen by a volunteer return preparer at a VITA site. The taxpayer sought
monetary damages from the SPEC partner for the volunteer’s fraudulent actions. The volunteer
preparer was banned from volunteering in the VITA/TCE program.

VSC #6- Treat all taxpayers in a professional, courteous, and respectful manner.
To protect the public interest, Internal Revenue Service employees, partners, and volunteers must maintain
the confidence and esteem of the people we serve. All volunteers are expected to conduct themselves
professionally in a courteous, businesslike, and diplomatic manner.
Volunteers take pride in assisting hard-working men and women who come to VITA/TCE sites for return
preparation. Taxpayers are often under a lot of stress and may wait extended periods for assistance.
Volunteers may also experience stress due to the volume of taxpayers needing service. This situation can
make patience run short. It is important to remain calm and create a peaceful and friendly atmosphere.
You finish a difficult return for Millie, who has self-employment income, several expenses, and very
	
few records. In addition, her son turned 25 and moved out early in the year. She owes the IRS about
	
$50. After you carefully explain the return, Millie sputters, “You don’t know what you’re doing. I always
	
get a refund! My neighbor is self-employed and she got $1,900 back.” In this situation, you should
	
take a deep breath and courteously explain that every return is different. If necessary, involve the
	coordinator.
9

Standards of Conduct (Ethics)

Taxpayer Civil Rights
In accordance with federal law and the Department of the Treasury - Internal Revenue Service policy,
discrimination against taxpayers on the basis of race, color, national origin (including Limited English
Proficiency), disability, sex (in education programs or activities), age or reprisal is prohibited in programs
and activities receiving federal financial assistance.
Taxpayers with a disability may require a reasonable accommodation in order to participate
or receive the benefits of a program or activity funded or supported by the Department of the
Treasury – Internal Revenue Service. A reasonable accommodation is any change made in a business
environment that allows persons with disabilities equal access to programs and activities. Taxpayers
with Limited English Proficiency (LEP) may require language assistance services in order to
participate or receive the benefits of a program or activity funded or supported by the Internal
Revenue Service. Language assistance services may include oral interpretation and written translation,
where necessary.
Coordinators at federally assisted sites are responsible for ensuring that reasonable requests for
accommodation are granted when the requests are made by qualified individuals with disabilities and
that reasonable steps are taken to ensure that LEP persons have meaningful access to its programs or
activities. For additional guidance, please visit the Site Coordinator Corner on IRS.gov and review the
Fact Sheets on Reasonable Accommodation and Limited English Proficiency.
If a taxpayer believes that they are being discriminated against, a written complaint should be sent to the
Department of the Treasury - Internal Revenue Service at the following address:
Operations Director, Civil Rights Division
Internal Revenue Service, Room 2413
1111 Constitution Avenue, NW
Washington, DC 20224
For all inquiries concerning taxpayer civil rights, contact the Civil Rights Division at the address
referenced above, or e-mail [email protected]

Due Diligence
By law, tax return preparers must exercise due diligence in preparing or assisting in the preparation of tax
returns. IRS-SPEC defines due diligence as the degree of care and caution reasonably expected from, and
ordinarily exercised by, a volunteer in the VITA/TCE program. This means, as a volunteer, you must do your
part when preparing or quality reviewing a tax return to ensure the information on the return is correct and
complete.
Doing your part includes confirming a taxpayer’s (and/or spouse, if married filing jointly) identity and providing
top-quality service by helping them understand and meet their tax responsibilities.
Generally, IRS-certified volunteers may rely in good faith on information from a taxpayer without requiring
documentation as verification. However, part of due diligence requires volunteers to ask a taxpayer to clarify
information that may appear to be inconsistent or incomplete. When reviewing information for its accuracy,
volunteers need to ask themselves if the information is unusual or questionable. If at any time a volunteer
becomes uncomfortable with the information provided by the taxpayer, the volunteer should not prepare the
tax return.

Standards of Conduct (Ethics)

10

Make an effort to find the answer
When in doubt:
•  Seek assistance from the coordinator
•  Seek assistance from a tax preparer with more experience
•  Reschedule/suggest the taxpayer come back when a more experienced tax preparer is available
•  Reference/research publications (i.e. Publication 17, Publication 4012, Publication 596, etc.)
•  Research www.irs.gov for the answer
•  Call the VITA/TCE Hotline at 1-800-829-VITA (8482)
•  Research the Interactive Tax Assistance (ITA) on www.irs.gov to address tax law issues
•  Advise taxpayers to seek assistance from a professional tax preparer
If at any time a volunteer becomes uncomfortable with the information and/or documentation provided by a
taxpayer, the volunteer should not prepare the tax return.

Failure to Comply with the Volunteer Standards of Conduct
Who enforces the standards?
The U.S. tax system is based on voluntary compliance. Most taxpayers compute their tax accurately, but at
times unscrupulous taxpayers and preparers evade the system by filing fraudulent returns. For this reason,
some sponsoring organizations may perform background checks on their volunteers.
The VITA/TCE program is operated by sponsoring partners and/or coalitions outside the IRS. However, IRS
is responsible for providing oversight to protect the VITA/TCE programs’ integrity and to maintain taxpayer
confidence. IRS recognizes the hard work volunteers contribute to the programs and does not want that
overshadowed by a volunteer’s lapse in judgment.

How are the standards enforced?
To maintain confidence in VITA/TCE program, IRS-SPEC enhanced Form 13615, Volunteer Standards of
Conduct Agreement. The intent is to provide guidance to volunteers and a structure for regulating ethical
standards. By signing and dating Form 13615, Volunteer Standards of Conduct Agreement, volunteers agree
that they will adhere to the VSC.
If conduct violating the standards occurs at a VITA/TCE site, IRS-SPEC will recommend corrective actions.
If the site cannot or will not remedy the conduct, then IRS-SPEC will discontinue its relationship and remove
any government property from the site.
In cases of wrongdoing, illegal conduct, and/or management practices that violate the VSC, IRS-SPEC
may terminate a VITA/TCE grant. A volunteer’s conduct could put a site or partner in jeopardy of losing its
government funding.

What if an unethical situation is discovered at a site?
If volunteers, coordinators, or taxpayers identify potential problems at the partner, site, or volunteer level that
they feel may require additional, independent scrutiny, they should report these issues using the external
referral process (VolTax) by emailing SPEC headquarters at [email protected] and copy the partner
and the local SPEC territory office as appropriate. The email notification should include your name, contact
number, site name, and a detailed description of the incident including the individuals full name, date the
incident occurred and the number of taxpayer's affected by the violation if applicable. SPEC employees and
managers who identify unethical behavior or violations to the VSC will use an internal referral process.

11

Standards of Conduct (Ethics)

Volunteer’s role in reporting questionable activity
Honest taxpayers and tax preparers preserve the tax system’s integrity. To sustain confidence in the VITA/
TCE program, you must report violations that raise substantial questions about another volunteer’s honesty,
trustworthiness, or fitness as a tax preparer.
Taxpayers and tax preparers who violate tax law are subject to civil and criminal penalties. Any person who
knowingly aids, assists, procures, counsels, or advises in the preparation or presentation of a materially
false or fraudulent return is subject to criminal punishment. IRS-SPEC will refer violations to the IRS Criminal
Investigation Division or the Treasury Inspector General for Tax Administration.

Coordinator’s Responsibility
If a coordinator determines a volunteer has violated the Volunteer Standards of Conduct, the coordinator
needs to immediately remove the volunteer from all site activities and deactivate their access to tax
preparation software. In addition, notify both the partner and IRS-SPEC with the details of the violation. The
coordinator can notify IRS-SPEC by either contacting their local SPEC territory office or using the external
referral process (VolTax). If the coordinator contacts the territory, the territory will use the internal referral
process to elevate the referral to headquarters.
It is critical that SPEC headquarters be notified as quickly as possible of any potential misconduct by any
volunteers to preserve the integrity of the VITA/TCE program.

	
	
	
	
	

While reading the newspaper, Violet, the coordinator at Pecan Public Library, learns that one of her
volunteers, Dale, was arrested for identity theft. The article indicates Dale has been using other
people’s identities to apply for credit cards and then using these cards for unauthorized purchases.
Violet sends an email to [email protected] with the details from the news article and deactivates
Dale’s access to the tax preparation software. When the site opens the next day, Violet pulls Dale
aside and advises him that he cannot work at the site due to his arrest on identity theft charges.

External Referral Process
The external referral process (VolTax) provides taxpayers, volunteers, coordinators, and others an avenue to
report potential unethical problems encountered at VITA/TCE sites. Volunteers and taxpayers can send an
e-mail to SPEC headquarters [email protected] and copy the partner and the local SPEC territory office
as appropriate. The email notification should include your name, contact number, site name, and a detailed
description of the incident including the individuals full name, date the incident occurred and the number of
taxpayer's affected by the violation if applicable.
The e-mail address is available in:
•  Publication 4836 (EN/SP), VITA/TCE Free Tax Programs - English & Spanish
•  Form 13614-C, Intake/Interview & Quality Review Sheet
•  Publication 730, Important Tax Records-Envelope
All VITA and TCE sites are required to display Publication 4836 (EN/SP), or D-143 for AARP sites, in a visible
location to ensure taxpayer awareness of the ability to make a referral.
It is critical that volunteers and taxpayers immediately report any suspicious or questionable behavior. The
IRS will investigate the incidents reported to the email address to determine what events occurred and what
actions need to be taken. In addition, your reported violations should be shared with your sponsoring partner
and local SPEC territory office.
Taxpayers and tax preparers who violate tax law are subject to civil and criminal penalties. Any person who
willfully aids or assists in, procures, counsels, or advises the preparation of a false or fraudulent return is

Standards of Conduct (Ethics)

12

subject to criminal punishment.
Volunteer Registry
Volunteers and partners released from the VITA/TCE program for egregious actions and willful violations
of the Volunteer Standards of Conduct, can be added to the IRS-SPEC Volunteer Registry. The IRS-SPEC
director will determine if a volunteer or partner should be added to the registry. The purpose of the registry is
to notify IRS-SPEC employees of volunteers and partners who were removed from the VITA/TCE program.
The registry will include partner or individual names, locations, and affiliated agency or sponsors. Volunteers
and/or partners on this list are unable to participate in VITA/TCE program indefinitely. Egregious actions
include, but are not limited to, one or more of the following willful actions:
•  Creating harm to taxpayers, volunteers or IRS employees
•  Refusing to adhere to the Quality Site Requirements
•  Accepting payments for return preparation at VITA/TCE sites
•  Using taxpayer personal information for personal gain
•  Knowingly preparing false returns
•  Engaging in criminal, infamous, dishonest, notorious, disgraceful conduct
•  Any other conduct deemed to have a negative impact on the VITA/TCE program

What is the impact on VITA/TCE program?
Unfortunately, one volunteer’s unethical behavior can cast a cloud of suspicion on the VITA/TCE program
as a whole. IRS-SPEC has closed tax sites due to unethical behavior, which left taxpayers without access
to free tax preparation in their community. The consequences to the tax site or sponsoring organization may
include:
•  Terminating the partnership between the IRS and the sponsoring organization
•  Discontinuing IRS support
•  Inclusion in the IRS Volunteer Registry and removal from volunteering in the
VITA/TCE program indefinitely
•  Revoking or retrieving the sponsoring organization’s grant funds
•  Deactivating IRS Electronic Filing Identification Number (EFIN)
•  Removing all IRS products, supplies, and loaned equipment from the site
•  Removing all taxpayer information from the site
•  Disallowing use of IRS logos
•  Referring for potential Treasury Inspector General for Tax Administration (TIGTA) and criminal
investigations
•  Holding partner responsible for stolen refunds or other losses due to fraudulent acts at a site

What is the impact on taxpayers?
A taxpayer is responsible for paying only the correct amount of tax due under the law. However, an
incorrect return can cause a taxpayer financial stress. Although a return is accepted, it may not be accurate.
Acceptance merely means the required fields are complete and that no duplicate returns exist.
It is imperative to correctly apply the tax laws to the taxpayer’s situation. While a volunteer may be tempted to
bend the law to help taxpayers, this will cause problems in the future.

13

Standards of Conduct (Ethics)

How might the taxpayer find relief?
If tax collection would cause significant hardship, the taxpayer may be able to find relief. Significant hardship
means serious deprivation, not simply economic or personal inconvenience to the taxpayer. In this case,
collection action may stop, but interest and penalties will continue to accrue until the balance is paid in full.
What if the taxpayer is not telling the truth?
As described under VSC #4, the tax controversy process can be long and drawn-out. A volunteer who
senses that a taxpayer is not telling the truth should not ignore it. Conduct a thorough interview to ensure
there is no misunderstanding. If that does not resolve the matter, refer the taxpayer to the coordinator.
Remember, if a volunteer is not comfortable with the information provided from the taxpayer, the volunteer is
not obligated to prepare the return.

Taxpayer review and acknowledgment
After the return is completed, an IRS tax law-certified volunteer must briefly discuss the filing status,
dependents, income, adjusted gross income, credits, taxes, payments, and the refund or balance due with
the taxpayer. If the taxpayer has any questions, concerns, or requires additional clarification about the return,
the volunteer must assist the taxpayer. If necessary, ask the coordinator for assistance.
Tax returns include the following disclosure statements:
•  For the Taxpayer: “Under penalties of perjury, I declare that I have examined this return and
accompanying schedules and statements, and to the best of my knowledge and belief, they are true,
correct, and complete.”
•  For the Preparer: “Declaration of preparer (other than the taxpayer) is based on all information of which
preparer has any knowledge.”
Volunteers must remind taxpayers that when they sign the return (either by signing Form 1040, U.S.
Individual Income Tax Return or signing Form 8879, IRS e-file Signature Authorization), they are
stating under penalty of perjury that the return is accurate to the best of their knowledge.

Standards of Conduct (Ethics)

14

Volunteer Protection Act
Public Law 105-19, Volunteer Protection Act of 1997 (VPA) generally protects volunteers from liability for
negligent acts they perform within the scope of their responsibilities in the organization for whom they
volunteer. The VPA is not owned or written exclusively for Internal Revenue Service. This is a public law and
relates to organizations that use volunteers to provide services.

What is a volunteer?
Under the VPA, a “volunteer” is an individual performing services for a nonprofit organization or a
governmental entity (including as a director, officer, trustee, or direct service volunteer) who does not receive
for these services more than $500 total in a year from the organization or entity as:
•  Compensation (other than reasonable reimbursement or allowance for expenses actually incurred), or
•  Any other thing of value in lieu of compensation
Although an individual may not fall under the VPA definition of a “volunteer,” which means they may not
be protected under the VPA, they are still considered volunteers by the VITA/TCE program. To ensure
protection, those who do not fit this VPA volunteer definition should seek advice from their sponsoring
organization’s attorneys to determine liability protection rights.

What does the VPA do?
The purpose of the VPA is to promote the interests of social service program beneficiaries and taxpayers
and to sustain the availability of programs, nonprofit organizations, and governmental entities that depend
on volunteer contributions. It does this by providing certain protections from liability concerns for volunteers
serving nonprofit organizations and governmental entities.
The VPA protects volunteers from liabilities if they were acting within the scope of the program and harm
was not caused by willful or criminal misconduct, gross negligence, reckless misconduct, conscious, flagrant
indifference to the rights or safety of the individual harmed by the volunteer. The VPA does not protect
conduct that is willful or criminal, grossly negligent, reckless, or conduct that constitutes a conscious, flagrant
indifference to the rights or safety of the individual harmed by the volunteer.
Volunteers must only prepare returns that are within their tax law certification level, their site’s certification
level, and the level of certification under the VITA/TCE program. See the Scope of Service Chart in
Publication 4012 for more information.
In general, if volunteers are performing their responsibilities while adhering to the Volunteer Standards
of Conduct, they are protected. However, local and state laws still must be considered. Sponsoring
organizations should seek advice from their attorneys to determine how this law protects their volunteers.

Instructions for Completing Training, Certification, and the VSC Agreement
Beginning Filing Season 2023, all volunteers will be required to register and certify via Link & Learn Taxes.
Volunteers must generate the Form 13615, Volunteer Standards of Conduct Agreement and provide to their
Site Coordinator prior to volunteering. When the volunteer signs Form 13615, they are agreeing to adhere
to the VSC. Form 13615 is also used to capture the levels of certification the volunteer has achieved. Form
13615 is not valid until it is signed and dated by the sponsoring partner, coordinator, instructor, or other
partner-designated official after verifying the volunteer’s identity, name and address (with government-issued
photo ID) and certification level. Instructors can retrieve the Test Answer Key from Link and Learn Taxes
after completing their own certification. For more information on the certification levels and process, see
Publication 4491, VITA/TCE Training Guide, Course Introduction or Link & Learn Taxes, Course Introduction.

15

Standards of Conduct (Ethics)

The VSC Test is an annual requirement. This certification test is available on Link & Learn Taxes. Volunteers
can use Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the certification test.
Volunteers may view training by using:
•  Link & Learn Taxes (preferred), OR
•  The following products, available for download at www.irs.gov:
o  Publication

4961, VITA/TCE Volunteer Standards of Conduct – Ethics Training

o  Publication

5101, Intake/Interview & Quality Review Training

o  Form

6744, Volunteer Assister's Test/Retest

Volunteers who prefer to take the Certification Test on paper utilizing Form 6744, VITA/TCE Volunteer
Assistor’s Test or Retest, may continue to complete the test using that method but must transcribe their
answers to the Test in Link & Learn Taxes.
	
	
	
	

New volunteers are required to view the VSC Training before taking the VSC certification test. In
addition, new volunteers planning to be a coordinator or hold a position requiring tax law certification
are also required to view the Intake/Interview & Quality Review Training before taking the associated
certification test. All coordinators and alternate coordinators are now required to certify by passing the
Site Coordinator Test with a score of 80% or higher prior to working at a site.

Volunteers using Link & Learn Taxes must:
•  Pass the VSC certification test with a score of 80% or higher. New volunteers must review the VSC
Training prior to taking the certification test.
•  Complete the Intake/Interview & Quality Review certification and pass the appropriate tax law
certification tests (Basic, Advanced, etc.) if preparing returns, performing quality review, or other position
requiring tax law knowledge. New volunteers holding positions that require this certification must review
the Intake/Interview & Quality Review Training (Publication 5101) prior to taking the certification test.
•  Check the Volunteer Agreement digital signature checkbox in Link & Learn Taxes acknowledging that
Form 13615, Volunteer Standards of Conduct Agreement, has been read and agreed to.
o  Coordinators

not performing duties that require tax law certification must also pass the Intake/
Interview & Quality Review certification.

o  All

coordinators and alternate coordinators are required to certify by passing the Site Coordinator Test
with a score of 80% or higher prior to working at a site.

o  After

each test, the Link & Learn system on VITA/TCE Central will add the letter “P” to Form 13615
indicating a passing score for the VSC Training and (if applicable) Intake/Interview & Quality Review
certification and tax law certification levels.

•  Print and review the form and give the completed form to the partner-designated official or site
coordinator.
o  The

sponsoring partner’s approving official or coordinator will verify your identity, name and address
by using your government-issued photo identification, and certify by signing and dating the form.

VSC and tax law certification can be completed by using Link & Learn Taxes online. Volunteers must 	
	
certify by signing Form 13615 electronically after all required tests are completed with a passing 	
	score.

Standards of Conduct (Ethics)

16

Resolving Problems
In general, the coordinator is the first point of contact for resolving any problems that a volunteer may
encounter. If a volunteer feels an ethical issue can’t be handled by the coordinator, the volunteer should
e-mail SPEC headquarters at [email protected] and copy the partner and the local SPEC territory office
as appropriate. The email notification should include your name, contact number, site name, and a detailed
description of the incident including the individuals full name, date the incident occurred and the number of
taxpayer's affected by the violation if applicable. The following chart lists common issues that a taxpayer may
have and where they can be referred. Publication 5136, Service Guide, also may be helpful when a taxpayer
has a question unrelated to tax preparation. Publication 5136 can be located at www.irs.gov/pub/irs-pdf/
p5136.pdf.

For this type of issue:

The appropriate action is:

Individual or company is violating the Use Form 3949-A, Information Referral. Complete this form online at
tax laws
www.irs.gov/pub/irs-pdf/f3949a.pdf. Print the form and mail to: Internal Revenue Service, Fresno,
CA, 93888.
Victims of identity theft

Refer taxpayers to Identity Protection Specialized Unit at 1-800-908-4490. The Protection Specialized
Unit may issue these taxpayers a notice. Volunteers may prepare returns for taxpayers who bring
in their current CP01A Notice or special PIN (6 digit IPPIN). Include the IPPIN on the software main
information page. Instructions are located at: www.irs.gov/uac/Identity-Protection.

Taxpayers believe they are victims of Refer taxpayers to:
discrimination
(Written complaints) Operations Director, Civil Rights Division; Internal Revenue Service, Room 2413;
1111 Constitution Ave., NW; Washington, DC 20224.
(Email complaints) [email protected]
Taxpayers have account questions
such as balance due notices and
transcript or installment agreement
requests

Taxpayers should be referred to www.irs.gov:
• If they want to make a payment, they will click on Make a Payment icon.
• If they are requesting an installment agreement they will select, Can’t Pay Now?
• If they have a notice, they should/can enter understanding your notice in the Search feature on IRS.gov.
If they still need help, refer the taxpayer to a local Taxpayer Assistance Center or they can call the tollfree number 1-800-829-1040. Appointments are available for all TAC services. Taxpayers can call the
toll-free line, 844-545-5640, to schedule an appointment to receive services. The appointment services
toll-free line hours of operation are 7 a.m. – 7 p.m. local time (Hawaii and Alaska follow Pacific Time
Zone).

Federal refund inquiries

Refer the taxpayer to www.irs.gov and click on Where’s My Refund?

State/local refund inquiries

Refer to the appropriate state or local revenue office.

Taxpayers have been unsuccessful
in resolving their issue with the IRS

Tell taxpayers that the Taxpayer Advocate Service can offer special help to a taxpayer experiencing a
significant hardship as the result of a tax problem. For more information, the taxpayer can call toll free
1-877-777-4778 (1-800-829-4059 for TTY/TDD) or go to www.irs.gov and enter Taxpayer Advocate in
the Search box.

17

Standards of Conduct (Ethics)

Exercises
Using your reference materials, answer the following questions.
Question 1: Taxpayer Edna brings her tax documents to the site. She completes Form 13614-C, Intake/
Interview & 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 to 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?
Question 2: Taxpayer George completes Form 13614-C indicating in Part II that his marital status is
single with one dependent, Amelia. Volunteer preparer Marge reviews the intake form and the taxpayer’s
information documents.
When Marge asks if Amelia is related to George, he says no, that Amelia is the child of a personal friend
who is not filing a tax return. Amelia’s mother told George to claim the child and even gave him Amelia’s
Social Security card. Marge then asks whether George provided more than one-half of Amelia’s support, but
George says no. He goes on to say that he should be able to claim Amelia as a dependent because no one
else is claiming her.
Marge agrees that although Amelia is not George’s qualifying child or relative, he can still claim her as a
dependent because no one else will. Marge goes on to suggest that the child could be listed as George’s
niece who lives with him, so that he can file as a Head of Household and claim the Earned Income Credit
(EIC). Marge completes Form 13614-C, Part II, accordingly.
Marge assures George that chances of the IRS discovering that he and Amelia are not related would be very
small. Marge prepares the return with the Head of Household status and claiming the EIC and Child Tax
Credits for “qualifying child” Amelia. George signs Form 8879.
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?

Standards of Conduct (Ethics)

18

Question 3: Taxpayer Isabel’s completed Form 13614-C indicates that she does not have an account to
directly deposit a refund. When volunteer James prepares Isabel’s return, it shows that Isabel is entitled to a
$1,200 refund.
James tells Isabel that a paper check may take up to 6 weeks to arrive, but if she has the funds directly
deposited to a checking account, the amount would be available in up to 21 business days. He offers to have
the money deposited to his own checking account, stating that on receipt of the money he would turn it over
to her. Isabel agrees and allows James to enter his routing number and account information on her return.
James gives the money to Isabel when he receives it.
a. Is there a Volunteer Standards of Conduct violation? If yes, identify the VSC and describe.
b. What could happen to the volunteer?
Question 4: While volunteer Lily is completing Ryan’s return, she notes that he is single and asks him if he
would like to meet some evening at a local bar so they could get to know each other better. Although Ryan
says that he would prefer that she not call him, Lily says she does not give up that easily and that she will call
him later in the week.
Ryan reports the conversation to the coordinator before he leaves the site.
a. Is there a Volunteer Standards of Conduct violation? If yes, identify the VSC and describe.
b. What could happen to the volunteer?
Question 5: Volunteer John is preparing a return for taxpayer Max, who sold stock during the tax year. Max
says he does not want to report capital gains and tells John that the cost basis on the stock sold was equal
to or higher than the sales price. Based on his own stock portfolio, John believes Max is lying. John explains
to Max that if the IRS examines the return, the cost basis will have to be supported by written statements or
other documents of the purchases. Max says he understands, but he still wants the return completed with
the amounts he has given to John. After John completes the return and Max signs Form 8879, the return is
e-filed.
a. Is there a Volunteer Standards of Conduct violation? If yes, identify the VSC and describe.