Final answer:
The statement about certified volunteer preparers verifying if a return is within their certification during the Intake/Interview process is true. This ensures the accuracy and compliance of the tax return with regard to tax laws.
Step-by-step explanation:
The statement "The certified volunteer preparer should verify the return is within their certification level as part of the Intake/Interview process." is indeed true. This protocol aligns with best practices within tax preparation assistance programs such as the IRS's Volunteer Income Tax Assistance (VITA) program. It is crucial that a certified volunteer preparer only handles tax returns that match their area of expertise and certification level to ensure accuracy and compliance with tax laws. During the Intake/Interview process, the preparer reviews the taxpayer's information against their certification scope. It enables the preparer to identify whether the complexity of the return is something they are qualified to manage or if it should be escalated to a more experienced preparer with the appropriate level of certification.