VITA volunteers are certified to prepare a certain level (Basic, Internediate, etc) of tax return. As long as they (the volunteer and the site) do not prepare tax returns beyond the scope of their certification level, they are not liable for any errors or omissions made. VITA is an IRS-sponsored program and as such they (the IRS) oversee the overall quality of return preparation.
The VITA volunteer curriculum is created by the IRS. It address issues of confidentiality, security, etal. The IRS is hyper-sensitive to these issues and makes sure its volunteers complies with certain standards.
