Volunteer Income Tax Assistance (VITA) / Tax Counseling for the Elderly (TCE)
VITA 报税志愿者 操作手册 （美国国税局、美国财政部）
VITA/TCE Training Guide and VITA/TCE Problems and Exercises
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.
All VITA/TCE volunteers (whether paid or unpaid workers) must complete the Volunteer Standards of Conduct Training, and sign Form 13615, Volunteer Standards of Conduct Agreement, prior to working at a VITA/TCE site. In addition, return preparers, quality reviewers, and VITA/TCE tax law instructors must certify in tax law prior to signing this form. This form is not valid until the site coordinator, sponsoring partner, instructor, or IRS contact confirms the volunteer’s identity and signs the form.
As a volunteer in the VITA/TCE Programs, you must:
1.Follow the Quality Site Requirements (QSR).
2.Not accept payment or solicit donations for federal or state tax return preparation.
3.Not solicit business from taxpayers you assist or use the knowledge you gained (their information) about them for any direct or indirect personal benefit for you or any other specific individual.
4.Not knowingly prepare false returns.
5.Not engage in criminal, infamous, dishonest, notoriously disgraceful conduct, or any other conduct deemed to have a negative effect on the VITA/TCE Programs.
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:
•Your 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 EFIN (electronic filing ID number);
•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.