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

Course Introduction

Volunteer Responsibilities

Ethical Standards

As a VITA/TCE programs volunteer, you have a responsibility to provide quality service and to uphold the ethical standards of the program. When you begin as a volunteer, you will be asked to sign and date Form 13615, which states that you will adhere to these standards:

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

Form 13615 must be signed and dated by the Site Coordinator, sponsoring partner, instructor, or IRS contact. They must verify your identity, that you have completed the required training, and have signed and dated Form 13615 prior to working at a site.

Form 13615, Volunteer Standards of Conduct Agreement