Question

Bob, an IRS tax law-certified volunteer preparer, told the taxpayer that cash income does not need to be reported because the IRS does not know about it. Bob indicated NO cash income on Form 13614-C. Bob prepared a tax return excluding the cash income. Jim, the designated quality reviewer, was unaware of the conversation and therefore unaware of the cash income and the return was printed, signed, and e-filed. Who has violated the Volunteer Standards of Conduct?

Answer 1

Answer:

Bob violated the Volunteer Standards of Conduct

Explanation:

Publication 4961 of the Internal Revenue System (IRS) establishes the Volunteer Standards of Conduct and Ethics Training on 2019 returns for Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) volunteers.

This IRS publication specifically prohibits the following:

         "As a volunteer in the VITA/TCE Programs, you must:

              ... 4. Not knowingly prepare false returns.  ..."

Bob knowingly helped a taxpayer to prepare a false report.