Volunteer Income Tax Assistance (VITA) Certification Practice Test

True or False: A volunteer must review photo identification for every taxpayer to deter the possibility of identity theft.

1. True

2. False

3. Only for certain taxpayers

4. Only if identity theft is suspected

The correct answer is: True

The statement is true because reviewing photo identification for every taxpayer is a crucial step in ensuring the integrity and security of the tax preparation process. By verifying identity through photo ID, volunteers can effectively reduce the risk of identity theft, which has become a significant concern in tax preparation. This practice not only helps to protect taxpayers' sensitive information but also complies with IRS guidelines, which emphasize the importance of verifying taxpayer identities. While some might argue that checking ID for only certain taxpayers or when identity theft is suspected could suffice, the proactive approach of verifying all taxpayers' identities ensures consistency and thoroughness in safeguarding against fraudulent activities. This practice establishes a standard protocol for all interactions and helps maintain trust in the VITA program. Therefore, it is essential for volunteers to check photo identification each time to uphold the program's integrity and security measures.