Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Course Introduction

Student Certification Paths

VITA/TCE Volunteer Standards of Conduct – Ethics Training

Prior to working at a VITA/TCE site, you must complete the VITA/TCE Volunteer Standards of Conduct (VSC) – Ethics training, pass the test, complete the Intake/Interview and Quality Review training, and sign and date Form 13615. These can be found using the online certification test on VITA/TCE Central.

The Volunteer Standards of Conduct – Ethics training will cover the following six standards of conduct:

  • Follow the Quality Site Requirements (QSR)
  • Never accept payment or solicit donations for tax return preparation
  • Never solicit business from a taxpayer you assist or use the knowledge gained about a taxpayer for any direct or indirect personal benefit
  • Never knowingly prepare false returns
  • Never engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct deemed to have a negative effect on the VITA/TCE programs
  • Treat all taxpayers in a professional, courteous, and respectful manner

The test is in Publication 4961, Form 6744 and also available on the Link & Learn certification test site.

Form 13615.