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Link)[ apps.irs.gov/app/vita/.](Take your VITA/TCE training online at apps.irs.gov/app/vita/. Link)[ Link](Take your VITA/TCE training online at apps.irs.gov/app/vita/. Link)[ ](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.  \nForm 6744 (Rev. 10-2025) Catalog Number 43560V Department of the Treasury Internal Revenue Service [www.irs.gov](www.irs.gov)  \nUpdates to the volunteer training materials will be contained in Publication 4491-X, VITA/TCE Training Supplement. The most recent version can be downloaded [at:](at: www.irs.gov/pub/irs-pdf/p4491x.pdf)[ ](at: www.irs.gov/pub/irs-pdf/p4491x.pdf)[www.irs.gov/pub/irs-pdf/p4491x.pdf](at: www.irs.gov/pub/irs-pdf/p4491x.pdf)  \nVolunteer Standards of Conduct  \nVITA/TCE Programs  \nThe 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.  \nAnnually 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 ([www.irs.gov/pub/irs-pdf/f13615.pdf),prior to volunteering at a VITA/TCE](www.irs.gov/pub/irs-pdf/f13615.pdf),prior to volunteering at a VITA/TCE)[ ](www.irs.gov/pub/irs-pdf/f13615.pdf),prior to volunteering at a VITA/TCE)[site. In addition](site. In addition), return preparers, quality reviewers, coordinators, client facilitators 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.  \nAs 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) .  \nVSC \\#2 – Do not accept payment, ask for donations, or accept refund payments for federal or state tax return preparation from customers.  \nVSC \\#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.  \nVSC \\#4 – Do not knowingly prepare false returns.  \nVSC \\#5 – Do not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other  \nconduct 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:  \n• Your removal from all VITA/TCE programs  \n• Inclusion in the IRS Volunteer Registry to bar future VITA/TCE activity indefinitely  \n• Deactivation of your sponsoring partner’s site VITA/TCE electronic filing identification number (EFIN)  \n• Removal of","cbCaipe35fpCzwze","https://ap.wps.com/l/cbCaipe35fpCzwze","pdf",5999770,209,"English","# Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)\n## Volunteer Standards of Conduct (VSC)\n## Confidentiality Statement\n## Preface and Scenarios\n### Basic Scenario 1: Retest Questions","[{\"question\":\"What is the purpose of the VITA/TCE programs and the role of volunteers?\",\"answer\":\"The VITA/TCE return preparation programs assist eligible taxpayers in meeting their tax responsibilities by providing free tax return preparation. Volunteers must maintain high standards of ethical conduct and provide quality service.\"},{\"question\":\"What does the Volunteer Standards of Conduct (VSC) certification require?\",\"answer\":\"Volunteers must pass the Volunteer Standards of Conduct certification test annually and agree to adhere to the VSC by signing and dating Form 13615 before volunteering. Other roles involved in intake, quality review, or tax law activities must also certify as required.\"},{\"question\":\"What confidentiality and payment restrictions apply to VITA/TCE volunteers?\",\"answer\":\"Tax information received from taxpayers is strictly confidential and must not be disclosed to unauthorized individuals. Volunteers must not accept payment, solicit donations, or accept refund payments for federal or state tax return preparation from customers.\"}]","Volunteer Assistor’s Test/Retest - Form 6744 - VITA/TCE | PDF",1790333579,527]