Each VITA site provides clear standards of conduct to ensure the highest level of ethical standards are being applied to every taxpayer interaction. This is for the protection of the individual
taxpayer and the volunteer, and it protects the integrity of the VITA program. For this assignment, you have been given a selection of questionable ethical scenarios. You will apply the six VITA standards to the choices made by the volunteer in each of the scenarios.
Directions
There are four different scenarios for each of the six standards of conduct covered in the Volunteer Standard of Conduct Test (VSC). These scenarios may be found in Module Two Assignment Scenarios linked in the Supporting Materials section. Review the six sets of VSC scenarios provided and select one scenario from each set to analyze. For instance, you may select 1/3, 2/4, 3/1, 4/4, 5/2, and 6/4. Choose just one scenario from each set.
Apply the relevant VITA standards of conduct to each selected scenario, explain how the tax preparer handled each situation, and describe whether the tax preparer followed or strayed from VITA ethical standards.
Specikcally, you must address the following rubric criteria:
Using the scenario you selected from Scenario Set One, explain how the quality site requirements (QSR) were addressed in the scenario.
Using the scenario you selected from Scenario Set Two, identify areas of concern regarding exchanges for VITA work performed that may have consequences for volunteers.
- Explain why accepting exchanges of in-kind or of monetary value is prohibited in VITA culture.
- Identify consequences for failing to comply with the Volunteer Standards of Conduct.
Using the scenario you selected from Scenario Set Three, identify areas that involve solicitations from taxpayers.
- State any information you gained about them (their information) for any direct or indirect personal benekt for yourself or any other specikc individual.
- Identify consequences for failing to comply with the Volunteer Standards of Conduct.
Using the scenario you selected from Scenario Set Four, identify evidence that a return was prepared with intentional inaccuracies.
Using the scenario you selected from Scenario Set Five, identify areas that may be considered illegal or disreputable behavior. Consider the following:
- Criminal, infamous, dishonest, and notoriously disgraceful conduct
- Any other conduct considered to have a negative effect on the VITA/TCE program
Using the scenario you selected from Scenario Set Six, explain the treatment of taxpayers based on the level of professional courtesy evident.
What to Submit
Submit your ethics analysis using the assignment template provided as a 2- to 3-page Microsoft Word document with double spacing, 12-point Times New Roman font, and one-inch margins.
Supporting Materials
The following resources support your work on the assignment:
Training Guide: Publication 4961 Volunteer Standard of Conduct – Ethics Training This is a test preparation guide for the current tax year.
Resource: Module Two Assignment Scenarios
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Module Two Assignment Rubric
| Criteria | Exemplary (100%) | Prokcient (85%) | Needs Improvement (55%) | Not Evident (0%) | Value |
| Quality Site Requirements (QSR) | Exceeds prokciency in an exceptionally clear and insightful manner | Explains how the quality site requirements were addressed in the scenario | Shows progress toward prokciency, but with errors or omissions; areas for improvement may include all QSRs | Does not attempt criterion | 15 |
| Exchanges | Exceeds prokciency in an exceptionally clear and insightful manner | Identikes areas of concern regarding exchanges for VITA work performed that may be questionable | Shows progress toward prokciency, but with errors or omissions; areas for improvement may include specikc reasons based on a VITA resource | Does not attempt criterion | 15 |
| Solicitations | Exceeds prokciency in an exceptionally clear and insightful manner | Identikes areas that involve solicitations from taxpayers | Shows progress toward prokciency, but with errors or omissions; areas for improvement may include identifying additional areas of solicitation | Does not attempt criterion | 15 |
| Criteria | Exemplary (100%) | Prokcient (85%) | Needs Improvement (55%) | Not Evident (0%) | Value |
| Inaccuracies | Exceeds prokciency in an exceptionally clear and insightful manner | Identikes evidence that a return was prepared with intentional inaccuracies | Shows progress toward prokciency, but with errors or omissions; areas for improvement may include additional intentional inaccuracies on a return | Does not attempt criterion | 15 |
| Disreputable Behavior | Exceeds prokciency in an exceptionally clear and insightful manner | Identikes areas that may be considered illegal or disreputable behavior | Shows progress toward prokciency, but with errors or omissions; areas for improvement may include identifying additional items that may have a negative impact on a VITA site | Does not attempt criterion | 15 |
| Professional Courtesy | Exceeds prokciency in an exceptionally clear and insightful manner | Explains the treatment of taxpayers based on the level of professional courtesy evident in the scenario | Shows progress toward prokciency, but with errors or omissions; areas for improvement may include items lacking professional courtesy | Does not attempt criterion | 15 |
| Articulation of Response | Exceeds prokciency in an exceptionally clear and insightful manner | Clearly conveys meaning with correct grammar, sentence structure, and spelling, demonstrating an understanding of audience and purpose | Shows progress toward prokciency, but with errors in grammar, sentence structure, and spelling, negatively impacting readability | Submission has critical errors in grammar, sentence structure, and spelling, preventing understanding of ideas | 10 |
| Total: | 100% |
