Which of the following is NOT a Volunteer Standard of Conduct (VSC)?

The Volunteer Standards of Conduct (VSC) outline the principles that volunteers must adhere to while providing tax assistance. The standard that clearly states volunteers should not engage in any competitive tax service activity is not explicitly listed among the main Volunteer Standards of Conduct.

The correct answer is based on the fact that the core ideals of VSC focus on issues such as integrity, respect, and non-solicitation of payment, which are pivotal to maintaining the trust and goodwill of the program. For instance, the first standard ensures that volunteers do not solicit payments from clients, reinforcing the program's commitment to offering free assistance. The standard regarding false return preparation emphasizes honesty and ethical behavior in tax preparation.

Additionally, treating all taxpayers professionally and respectfully fosters a positive environment where clients feel valued and supported. Each of these standards plays a crucial role in defining the ethical landscape volunteers are expected to navigate, while the option regarding competitive services represents a broader idea that does not specifically align with the core standards outlined for volunteers in the VITA/TCE programs.