Volunteer Income Tax Assistance (VITA) Certification Practice Test

Who violated the Volunteer Standards of Conduct when a tax preparer fails to report cash income?

1. The designated quality reviewer

2. The tax law-certified volunteer who prepared the return

3. The site coordinator

4. No one has violated the standards

The correct answer is: The tax law-certified volunteer who prepared the return

The tax law-certified volunteer who prepared the return is responsible for the accuracy and completeness of the tax filings they prepare. Reporting cash income accurately is a critical part of tax compliance, as it ensures that all income is accounted for and taxed appropriately. When a preparer fails to report cash income, they are not adhering to the Volunteer Standards of Conduct, which require volunteers to provide quality service by preparing accurate tax returns. The designated quality reviewer and the site coordinator have roles that focus on overseeing and ensuring compliance with procedures and policies, but the primary obligation to report income lies with the tax preparer. As such, the volunteer who prepared the return has directly violated the standards in this case by not including all income, which can lead to significant issues for both the taxpayer and the integrity of the VITA program.