6. VITA/TCE sites are required to conduct quality reviews: a. For all returns prepared by volunteers who have less than two years of experience preparing returns. b. For every return prepared at the site. c. Only when there is a quality reviewer available. d. For all returns prepared by volunteers with certification levels below Advanced, Military, or International.

The correct answer is b. For every return prepared at the site.<br /><br />VITA (Volunteer Income Tax Assistance) and TCE (Tax Counseling for the Elderly) sites are required to conduct quality reviews for every return prepared at the site, regardless of the experience level of the volunteers or the certification level of the volunteers. Quality reviews are an important part of the VITA and TCE programs to ensure that the returns are accurate and prepared in accordance with IRS guidelines.