Volunteer Income Tax Assistance (VITA) Certification Practice Test

What should a site coordinator do if a tax law-certified volunteer is arrested on suspicion of embezzlement?

1. Ignore the situation unless proven guilty

2. Ask the volunteer to stay and continue to work

3. Report the incident to the IRS and ask the volunteer to leave

4. Advise the volunteer to resign until the case is cleared

The correct answer is: Report the incident to the IRS and ask the volunteer to leave

The appropriate action for a site coordinator in the case of a tax law-certified volunteer being arrested on suspicion of embezzlement is to report the incident to the IRS and ask the volunteer to leave. This is crucial for maintaining the integrity and trustworthiness of the VITA program. Involving law enforcement in a financial crime such as embezzlement raises serious concerns about the volunteer’s ability to handle sensitive taxpayer information responsibly. The IRS requires that VITA sites uphold high ethical standards, and any potential criminal activity by a volunteer could jeopardize the program's reputation and the public’s trust. By reporting the incident, the site coordinator ensures that appropriate measures are taken, keeping the site's operations transparent and compliant with IRS guidelines. Additionally, asking the volunteer to leave is essential to protect the program and the clients it serves. This action demonstrates a proactive approach to safeguarding taxpayer data and ensures that any potential issues are addressed promptly, rather than risking harm to the program's credibility.