Volunteer Standards of Conduct

Volunteer Standards of Conduct

Volunteer Standards of Conduct

All participants in VITA/TCE Programs must adhere to Volunteer Standards of Conduct.

The IRS defines “unethical” as: Not conforming to agreed standards of moral conduct, especially within a particular profession. Unethical behavior is acted upon with the intent to disregard established laws, procedures, or set policies. Lack of knowledge or a simple mistake is not unethical.

There are six Volunteer Standards of Conduct:

  1. Follow the ten Quality Site Requirements:
  2. Certification

Every volunteer must annually pass the Volunteer Standards of Conduct certification test with a score of 80% or higher. Every volunteer must be certified at least to the level of their duties at the tax site. Sites are required to have a process for assigning taxpayers to preparers who are IRS certified at or above the level required to prepare their return.

  1. Intake/Interview and Quality Review Process

All sites must use Form 13614-C: The Intake/Interview and Quality Review Sheet. While preparing every return, volunteers must use the complete intake and interview process. Every return must be quality reviewed and discussed with the taxpayer. This process must include an explanation of the taxpayer’s responsibility for the accuracy of the information included on their return. It is important to explain the entire process to the taxpayer at the beginning to ensure they understand that they are expected to complete the Form 13614-C, answer all interview questions, and participate in the quality review.

  1. Confirming Photo Identification and Taxpayer Identification Numbers

Sites must have a process in place to confirm taxpayer identities by reviewing photo identification for primary and secondary taxpayers (i.e. taxpayer and spouse), and Social Security or ITIN cards for everyone listed on the tax return (i.e. taxpayer, spouse, children, any other dependents). Married taxpayers must both be physically present-although not necessarily at the same time- unless one has Power of Attorney over the other due to age, disability, etc.

  1. Reference Materials

All sites must have Publication 4012 and Publication 17 reference materials present.

  1. Volunteer Agreement

All volunteers must complete the Volunteer Standards of Conduct certification and sign and date Form 13615 before working at a site. Site Coordinators must verify volunteers’ identity with a photo ID and match that to their 13615 before allowing the volunteers to interact with taxpayers.

  1. Timely Filing

All sites must have a process in place to ensure every return is electronically filed or delivered to the taxpayer in a timely manner.

  1. Civil Rights

Title VI of the Civil Rights Act of 1964 must be displayed or provided to all taxpayers at the first point of contact.

  1. Site Identification Number

It is critical that the correct Site Identification Number is reported on all returns prepared by VITA sites.

  1. Electronic Filing Identification Number

The correct Electronic Filing Identification Number must be used on all returns prepared.

  1. Security

Sites must follow all guidelines in Publication 4299; basically, protect taxpayers’ personal information, including all physical and electronic data used to prepare the tax return.

  1. Do not accept payment, solicit donations, or accept refund payments for federal or state tax return preparation.Do not accept tips. A taxpayer without a bank account cannot have their refund deposited into a volunteer’s bank account and then retrieve that money from the volunteer. A grateful client can donate to United Way or bring in cookies.
  2. Do not solicit business from taxpayers you assist or use the knowledge gained about them (their information) for any direct or indirect personal benefit for yourself or any other specific individual.Don’t suggest any service or product to a client if you or anyone close to you will materially benefit as a result.
  3. Do not knowingly prepare false returns.It may seem like you are helping the client, but there is economic and legal hardship placed on the taxpayer when they are discovered by the IRS. It’s not a good long-term plan. Also, watch out for identity theft!
  4. Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct deemed to have a negative effect on the VITA/TCE Programs.For example, don’t embezzle in your spare time. When our volunteers embezzle, it doesn’t look good for ol’ metroCASH.
  5. Treat all taxpayers in a professional, courteous, and respectful manner. This may seem like it goes without saying, but people can be rude and pushy, especially when it comes to their finances. Keep a thick skin and try to understand where folks are coming from.

Exercise due diligence:

  • If you or a taxpayer have any questions, or if any information relevant to their return seems unusual or questionable, make a solid effort to find the correct answers.
  • Ask for help!That’s what your Site Coordinator is there for. Or you can ask a more experienced volunteer, or call Gigi, or call your mom… you get the idea. There are no stupid questions,and certainly no questions stupider than giving out bad information because you don’t want to bother anyone.
  • Reschedule the taxpayer. If it’s a busy day and they’ve got an especially complicated return and you know it’ll take some research to find answers, or you’re not sure if they’re in scope for your VITA site, or they’re missing essential documents… sometimes it’s better for everyone if the taxpayer comes back another time.
  • Reference the IRS Publications,especially Pub 4012. Pub 4012 is the VITA volunteer’s best friend. Hold your Pub 4012 close. Tell it how much it means to you. Take it out to dinner. Browse it in the evenings. Your Pub 4012 deserves all this, and more.
  • Visit
  • Call the VITA hotline: 1-800-829-8482
  • Refer the taxpayer to a professional tax preparer if they’re out of scope, or as a last resort

Report unethical behavior:

  • Tell your Site Coordinator
  • Email

The impact of unethical behavior:

  • Unethical volunteers will be removed and barred from continuing to volunteer at their VITA site
  • Egregiously unethical volunteers may be added to the national IRS Volunteer Registry to prevent them from volunteering with other VITA programs
  • Knowingly failing to follow Quality Site Requirements and/or Volunteer Standards of Conduct can result in serious hardship for the taxpayers
  • Tax sites, and even entire VITA programs, can lose funding and be shut down by the actions of unethical volunteers

Volunteer Protection Act:

  • Volunteers are protected from liability and consequences of unknowingly performing negligent acts.
  • For example, it’s not the fault of a volunteer if a taxpayer lies really convincingly about an EITC disallowance so they can continue claiming the credit. The taxpayer will be penalized for that, not the volunteer.
  • Scenario: Taxpayer Moe discloses to his volunteer tax preparer, Larry, that he had cash income during the year, and Larry advises Moe not to report it. They don’t include it on the return. Volunteer quality reviewer Curly neglects to ask Moe if he had cash income as he is checking the return. The fraudulent return is submitted to the IRS. Moe is ultimately responsible for allowing the false information to be submitted. Larry acted unethically, so he is not protected by the VPA. Curly was not unethical, and so Curly is protected by the VPA.

Intake/Interview & Quality Review

The Intake Process (Greeter/Screener)

  1. Greet the taxpayer
  2. Ensure the taxpayer (and spouse, if applicable) have photo identification
  3. Verify the taxpayer has Social Security Number or ITIN required documentation
  4. Ask the taxpayer if they brought all their tax documents
  5. Check their income to see if it is under our limit ($54,000)
  6. If the taxpayer is married and filing jointly, ensure both spouses are present
  7. Explain the return preparation process
  8. Provide Form 13614-C to the taxpayer for completion, and explain which documents are required. Answer whatever questions you can as they fill out the form. To the best of your ability, turn “unsure” responses into “yes” or “no” answers. Some taxpayers may need you to read the form to them and write in their responses. If the taxpayer has income, expenses, or life events not listed on the 13614-C, check if that puts them out of scope for VITA.
  9. Determine the certification level necessary to complete the return. This is indicated by the letters listed next to the check box questions: B for Basic, A for Advanced, HSA for Health Savings Account Certification, and M for Military Certification. Make sure the return is in scope for VITA.
  10. Assign the taxpayer to a qualified tax preparer. You should identify the highest certification level needed that the taxpayer has indicated on the 13614-C, and connect the taxpayer with a tax preparer who is certified at that level, at the minimum.

The Interview Process (Tax Preparer)

  1. Check photo identification for the taxpayer and spouse, and verify SSN or ITIN for everyone on the return. Spouse must be present if Married Filing Jointly. This process is in place to deter identity theft.
  2. Interview the taxpayer. Thoroughly talk through their 13614-C with them.Make sure no questions are left blank. Any question marked “unsure” should be resolved to “yes” or “no.” Ask probing questions to develop, clarify, and confirm information provided on the form.For example, if a taxpayer has indicated that they had retirement income and provided you with one 1099-R, you should ask them if they had any additional income from retirement accounts.
  3. Review documentation provided (W-2s, 1099s, receipts, etc.). Some things, such as health insurance, do not require supporting documentation. We may take the taxpayer’s word for it, to a reasonable extent.
  4. Verify certification level and scope.
  5. Prepare the tax return.

The Quality Review Process (Quality Reviewer)

  1. Every return must be quality reviewed. The quality reviewer must be certified at or above the level needed to prepare the return. A volunteer cannot quality review a return they prepared themselves.
  2. Invite the taxpayer to participate in the quality review process.
  3. Review the return for accuracy. Ask questions and talk through all the information provided on the return with the taxpayer.
  4. Inform taxpayer they are responsible for the information on their tax return. The taxpayer is advised to review the return and ensure it is accurate and complete.
  5. Lastly, the taxpayer signs the return
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