Volunteer Income Tax Assistance (VITA) Certification Practice Test

Can a volunteer preparer conduct a quality review on a return they just prepared?

1. Yes, with the approval from the site coordinator

2. No, self-review is never acceptable

3. Yes, if the taxpayer is a returning client

4. Yes, but only for certain types of returns

The correct answer is: No, self-review is never acceptable

The concept of conducting a quality review is critical to maintaining the integrity and accuracy of tax returns prepared through the VITA program. In this context, having a volunteer preparer conduct a quality review on a return they just prepared raises significant concerns around objectivity and potential oversight of errors. Quality reviews are designed to ensure that multiple sets of eyes have evaluated the return, thereby reducing the likelihood of mistakes going unnoticed. When a preparer reviews their own work, there is an inherent conflict of interest, as they may overlook or rationalize errors because they are too close to the work. The standards set forth by the VITA program emphasize that self-review is unacceptable as it can compromise the quality assurance process that volunteers are expected to uphold. Instead, a separate, trained volunteer should always conduct the quality review to ensure that the return meets all required standards and regulations. This process not only enhances the accuracy of the filings but also reinforces the trust in the VITA program as a reliable source for tax assistance. In summary, allowing a volunteer to review their own return would undermine the very purpose of a quality review, which is to provide an independent assessment of the work. Therefore, self-review is never permitted under these guidelines.