Federal VITA/TCE Volunteer Standards of Conduct – Ethics Training

VITA/TCE Volunteer Standards of Conduct – Ethics Training
Publication 4961 (Rev. 11-2023)
4961

VITA/TCE Volunteer Standards of Conduct – Ethics Training

Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)

2023 RETURNS

Take your VITA/TCE training online at 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. 11-2023) 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 Programs
The mission of the VITA/TCE return preparation programs 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 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 – VITA/TCE
Programs, 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 programs, you must adhere to the following Volunteer Standards of Conduct:
VSC #1 – Follow all 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 (taxpayer
information) for any direct or indirect personal benefit for yourself, any other specific individual or organization.
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 programs.
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:
•
•
•
•
•
•
•

Removal from all VITA/TCE programs
Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely
Deactivation of your sponsoring partner’s site VITA/TCE electronic filing ID number (EFIN)
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.

4961 Table of Contents
Volunteer Standards of Conduct (Ethics) Training­­  ���������������������������������������������������������������������������������������������������������������� 1
Introduction  ������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������� 1
Objectives  ����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������� 2
Unethical Defined  ������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ 2
Volunteer Standards of Conduct (VSC)  ������������������������������������������������������������������������������������������������������������������������������������������������������ 2
Taxpayer Civil Rights  ���������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������� 10
Due Diligence  ��������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������  11
Failure to Comply with the Volunteer Standards of Conduct  �����������������������������������������������������������������������������������  11
Volunteer Protection Act  ������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������ 15
Instructions for Completing Training, Certifications, and the VSC Agreement  ������������������������������ 16
Resolving Problems  ������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������� 17
Exercises  ������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������� 18
Summary  �������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������� 20
Exercise Answers  ���������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������� 21
Form 13615   �����������������������������������������������������������������������������������������������������������������  22
Link & Learn Taxes  ����������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������������� 24

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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 –
VITA/TCE Programs, each year, stating they will uphold the highest ethical standards and follow all 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 the key principles of privacy and
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 listed 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

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 notices are issued.
IRS-SPEC researches and responds to all inquiries.

1

Objectives
At the end of this lesson, you will be able to:
•

List the six Volunteer Standards of Conduct

•

Describe unethical behavior

•

Use the external referral process to report unethical behavior

•

Identify consequences for failing to comply with the standards

•

Explain how volunteers are protected

What do I need?
•

Form 13615, Volunteer
Standards of Conduct
Agreement – VITA/TCE
Programs

•

Publication 5683,
VITA/TCE Handbook
for Partners and Site
Coordinators

•

Publication 4299, Privacy,
Confidentiality, and Civil
Rights – A Public Trust

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.

Mary prepared a return which included a credit the taxpayer did not qualify for. Mary did not understand the law, so she 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 programs. Volunteers must agree to adhere to the
standards of conduct prior to working in a VITA/TCE free tax return preparation site.
All participants in the VITA/TCE programs must adhere to these Volunteer Standards of Conduct:
VSC #1 – Follow all 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
(taxpayer information) for any direct or indirect personal benefit for yourself, any other specific
individual or organization.
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 programs.
VSC #6 – Treat all taxpayers in a professional, courteous, and respectful manner.

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VSC #1 – Follow all 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 any QSR only becomes a violation 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
(LLT). 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 LLT 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 the VSC certification with a score of 80%
or higher.
All new and returning volunteer instructors, preparers, coordinators, and quality reviewers must take Publication 5101, Intake/Interview and Quality Review Training and pass Intake/Interview and Quality Review
certification. Volunteer greeters, screeners and client facilitators who assist taxpayers with completing Form
13614-C, Intake/Interview and Quality Review Sheet, must also take Intake/Interview and Quality Review
Training and certify.
NEW! As intake/interview and quality review has been moved to Publication 5838, VITA/TCE Intake/
Interview and Quality Review Handbook, greeters, screeners and client facilitators who assign tax returns
to VITA/TCE preparers or answer tax law questions must also take intake/interview and quality review
training. This training will be offered virtually with a Q&A session via Webcaster. Link is available in Publication 5325, Fact Sheet: Filing Season Training for SPEC Partners and Volunteers.
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 certify in tax law prior to conducting tax law related
tasks. Screeners and client facilitators who answer tax law questions must also certify in tax law. Tax law
certification is an annual requirement. Volunteers who do not help with tax law related issues (for example,
greeters, receptionists, equipment coordinators) do not have to certify in tax law but must still complete the
VSC certification test via LLT.
Refer to Publication 5101, Intake/Interview and Quality Review Training, available in LLT and IRS.gov.
Coordinators and alternate coordinators must complete site coordinator training annually. There are several
options for completing site coordinator training:
•

Virtually with a Q&A session via Webcaster. Link is available in Publication 5325.

•

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, VITA/TCE Site Coordinator
Training.

•

Review Publication 5088, which is available on LLT or IRS.gov.

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 LLT.
3

QSR #2, Intake/Interview and Quality Review Process
Taxpayers using the services offered through the VITA/TCE programs should be confident they are receiving
accurate return preparation and quality service. Three vital processes that result in accurate returns and
quality service are: effective intake, thorough taxpayer interview and quality review of the tax return. All sites
must use Form 13614-C, Intake/Interview and 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 with
the taxpayer and allows them to gather all necessary information to prepare an accurate return.
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. All returns must be quality reviewed and discussed with the taxpayer using the
designated or peer-to-peer review. Self Review is not an approved method.
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 the
site's process prior to tax return preparation and before a taxpayer signs a prepared tax return or 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

•

Social Security Numbers (SSN) or Individual Taxpayer Identification Numbers (ITIN) for everyone listed
on the tax return

•

Correct spelling of names on the tax return

Refer to Publication 4299, Privacy, Confidentiality, and Civil Rights – A Public Trust, for more infor­
mation about which documents are acceptable for photo identification and to confirm a TIN. Publication 4299 provides exceptions for validating taxpayer identities that are subject to coordinator approval.
QSR #4, Reference Materials
The use of reference material is an important key to preparing an accurate tax return. 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. In addition they must
agree to follow the VSC by signing and dating Form 13615, Volunteer Standards of Conduct Agreement –
VITA/TCE Programs.
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
4

(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.
SPEC requires volunteers’ names and addresses in Link & Learn Taxes (LLT) to match their government-issued photo identification. Volunteers must update their My Account page in LLT with their valid
name and address.
Greeters, screeners, or client facilitators that will not answer tax law questions or assign tax returns
are only required to certify in the Volunteer Standards of Conduct.
New! Required Intake/Interview and Quality Review Certification
All instructors, coordinators, return preparers, quality reviewers and other volunteers including greeters,
screeners and client facilitators who assign tax returns to VITA/TCE preparers or answer tax law questions
must pass the Intake/Interview & and Quality Review certification test located on LLT. Volunteers can use
Form 6744, VITA/TCE Volunteer Assistor’s Test/Retest, as a tool to prepare for the certification test.
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.
Instructors, Quality
Reviewers

Tax Preparers

Coordinators

Circular 230
Volunteers

All Other Volunteers

Volunteer Standards of Conduct Training & Certification

Intake/Interview and Quality Review Certification

Site Coordinator
Certification

Circular 230
Certification*

Tax Law Certification

Form

13615

(October 2023)

SPEC Over-thePhone Interpreter
(SPEC OPI, optional
certification)

Department of the Treasury - Internal Revenue Service

Volunteer Standards of Conduct Agreement – VITA/TCE Programs

The mission of the VITA/TCE return preparation programs 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.
Use of Form 13615: This form provides information on a volunteer's certification. All VITA/TCE volunteers must pass the
Volunteer Standards of Conduct certification, and sign and date Form 13615, Volunteer Standards of Conduct
Agreement - VITA/TCE Programs, prior to working at a VITA/TCE site. In addition, return preparers, quality reviewers,
coordinators, and tax law instructors must certify in Intake/Interview and Quality Review and tax law prior to signing this
form. These certifications are also required for greeters, screeners, client facilitators, who answer tax law questions. This
form is not valid until the coordinator, sponsoring partner, instructor, or IRS contact confirms the volunteer’s identity,
name and address with a government-issued photo ID, and signs and dates this form.
Standards of Conduct: As a volunteer in the VITA/TCE programs, you must adhere to the following Volunteer
*Federal
Tax Law Update Test for Circular 230 Professionals
Standards of Conduct:

VSC #1 - Follow all Quality Site Requirements (QSR).
VSC #2 - Do not accept payment, ask for donations, or

5

VSC #4 - Do not knowingly prepare false returns.
VSC #5 - Do not engage in criminal, infamous, dishonest,

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 Information
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)
All tax returns prepared by VITA/TCE sites must include the correct site identification number (SIDN).
QSR #9, Correct Electronic Filing Identification Number (EFIN)
All tax returns prepared by VITA/TCE sites must include the correct electronic filing identification (EFIN).
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, VITA/TCE
Volunteer 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. 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.
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.
Having fee-based preparation at the VITA site location while the VITA site is open is like tip jars within
the preparation space. This causes confusion to the taxpayer as VITA is advertised as a free service.
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.
Taxpayers’ federal or state refunds must not be deposited into VITA/TCE volunteers', partners' or any
associated organizations' personal or business bank/debit card accounts. VITA/TCE sites must only
request direct deposit of a taxpayer’s refund into accounts bearing the taxpayer’s name.
Some VITA/TCE sites use employees of the sponsoring organization to prepare tax returns as a part
of their work duties. This is not considered receiving payment from the customer and is not a violation
to this VSC.

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VSC #3 – Do not solicit business from taxpayers you help or use the information gained
about them (taxpayer information) for any direct or indirect personal benefit for yourself,
any other specific individual or organization.
Volunteers must properly use and safeguard taxpayers’ personal information. Volunteers may not use
confidential or nonpublic information to engage in financial transactions. They cannot allow improper use of
taxpayer information to further their own, another persons' or organizations' private interests.
Sites cannot offer clients, refund anticipation loans (RAL) or refund anticipation checks (RAC) when
preparing federal or state tax returns.
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.
The partner operates a paid tax service in addition to having a VITA site in the same facility. The
volunteer reviews the income documents and determine the taxpayer’s total income is above the VITA
income limit. The volunteer then directs customers to their paid service for taxpayer convenience, so they do
not have to seek services elsewhere. You explain that this is a violation of VSC #3. Partner used taxpayer
information gained during the Intake/Interview process for direct personal benefit to their organization.
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.
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.
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, and 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 fundraising, 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 information
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.

7

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 volunteer preparer has violated this standard. The quality
reviewer simply missed this omission and the return was printed, signed, and e-filed.
The quality reviewer missed this omission and the return was printed, signed, and e-filed. Since the quality
reviewer did not knowingly allow this return to be e-filed incorrectly, the quality reviewer did not violate this
standard. Do not to confuse an unethical action with a lack of knowledge or a simple mistake.
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 collection 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 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 a refund is a form of identity
theft. Any suspicion of identity theft occurring at a VITA/TCE site must 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.

8

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 large 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.
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 were reported to
IRS CI and TIGTA.

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 email 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 individual's full name, date the incident occurred and the
number of taxpayers affected by the violation.
Consequences
Volunteers performing egregious activities are barred from volunteering for the VITA/TCE program and may
be added to a registry of barred volunteers.
Allowing an unauthorized alien to volunteer at a VITA/TCE site is prohibited. An “unauthorized alien”
is defined as a person not lawfully admitted into the United States for either permanent residence or
employment. All volunteers participating in the VITA/TCE program must legally reside in the United States.
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 of the United States.
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.

9

VSC #6 – Treat all taxpayers in a professional, courteous, and respectful manner.
To safeguard public trust, Internal Revenue Service employees, partners, and volunteers must maintain the
confidence and respect of the people we serve. All volunteers must conduct themselves professionally in a
courteous, businesslike, and diplomatic manner.
Volunteers take pride in assisting individuals 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.

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.
Persons with disabilities and/or limited English proficiency should be able to participate in or benefit
from programs and services that IRS supports. Taxpayers with a disability may request a reasonable
accommodation and taxpayers with limited English proficiency may request language assistance to
access services. For additional information refer to Publication 4053, Your Civil Rights Are Protected,
for reasonable accommodations.
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 he or she has been discriminated against, a written complaint should be sent to:
Internal Revenue Service
Civil Rights Unit
111 Constitution Avenue, NW, Room 2413
Washington DC 20224
For all inquiries concerning taxpayer civil rights, contact the Civil Rights Division at the address referenced above, or email: [email protected]
Do not send returns, payments or other non-civil rights information to this address.

10

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. If necessary, ask the coordinator for assistance.

When in doubt, make an effort to find the answer
•  Seek

assistance from the coordinator

•  Seek

assistance from a tax preparer with more experience

•  Reschedule
•  Reference
•  Research
•  Call

or suggest the taxpayer come back when a more experienced tax preparer is available

or research publications (i.e. Publication 17, Publication 4012, Publication 596, etc.)

www.irs.gov

the VITA/TCE Hotline at 1-800-829-VITA (8482)

•  Research
•  Advise

the Interactive Tax Assistance (ITA) on www.irs.gov to address tax law issues

taxpayers to seek assistance from a professional tax preparer

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?
IRS-SPEC continues to revise Form 13615, Volunteer Standards of Conduct Agreement, 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.
11

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 may require independent scrutiny, they must report these issues using the external referral process
(VolTax) by emailing SPEC headquarters at [email protected]. Copy the partner and the local SPEC territory office as appropriate.
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.

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 CI or TIGTA.

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 programs.
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
If an unethical situation is discovered 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 email 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 individual's full name,
date the incident occurred and the number of taxpayers affected by the violation if applicable.
The email address is available in:
•  Publication
•  Form

4836 (en-sp), VITA/TCE Free Tax Programs (English & Spanish)

13614-C, Intake/Interview and Quality Review Sheet

•  Publication

730, Important Tax Records-Envelope (English & Spanish Version)

12

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
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 all Quality Site Requirements

•  Accepting
•  Using

payments for return preparation at VITA/TCE sites

taxpayer personal information for personal gain

•  Knowingly
•  Engaging
•  Any

preparing false returns

in criminal, infamous, dishonest, notorious, disgraceful conduct

other conduct considered to have a negative impact on the VITA/TCE program

What is the impact on VITA/TCE programs?
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:
•  Removal

from all VITA/TCE programs;

•  Inclusion

in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely;

•  Deactivation
•  Removal

of your sponsoring partner's site EFIN;

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;

•  Referral

of your conduct for potential TIGTA and criminal investigations;

•  Disallowing
•  Holding

use of IRS logos; and

partner responsible for stolen refunds or other losses due to fraudulent acts at a site.

13

What is the impact on taxpayers?
A taxpayer is responsible for paying only the correct amount of tax due under the law. Although a return is
accepted, it may not be accurate. Acceptance merely means the required fields are complete and that no
duplicate returns exist. However, an incorrect return can cause a taxpayer financial stress.
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.
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. Although,
collection action may stop, interest and penalties will continue to accrue until the balance is paid in full.
Taxpayers can be referred to Low Income Tax Clinic (LITC) and Taxpayer Advocate Service (TAS). LITCs
are organizations that represent and advocate for taxpayers who have tax problems with the IRS, who's
incomes are below a certain level. TAS can help you if your tax problem is causing a financial hardship or a
systemic issue.
What if the taxpayer is not telling the truth?
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 discuss the filing status, dependents,
income, adjusted gross income, credits, taxes, payments, and the refund or balance due with the taxpayer.
The volunteer must address any taxpayer questions and concerns about the return. 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.

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
•  Any

(other than reasonable reimbursement or allowance for expenses actually incurred), or

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.

15

Instructions for Completing Training, Certifications, and the VSC Agreement
All volunteers are required to register and certify via Link & Learn Taxes (LLT). 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 volunteer's certification level. Form 13615 is not valid until it is signed and dated by
the sponsoring partner, coordinator, instructor, or IRS contact, 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 LLT after completing their own certification. See the course introductions in Publication
4491, VITA/TCE Training Guide, or LLT for more information on the certification levels and process.
New volunteers must review the VSC training prior to taking the certification test. The VSC training is in
Publication 4961, VITA/TCE Volunteer Standards of Conduct-Ethics Training. Volunteers must pass the VSC
certification test with a score of 80% or higher. The VSC Test is an annual requirement. 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:

◦  Publication
◦  Form

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

6744, VITA/TCE Volunteer Assistor'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 LLT.
The Volunteer Standards of Conduct re