What must a volunteer do if a taxpayer's situation falls outside their training?

When a volunteer encounters a taxpayer's situation that falls outside of their training, the best course of action is to refer the taxpayer to a qualified preparer. This approach ensures that the taxpayer receives accurate and appropriate assistance tailored to their specific needs. Volunteers are trained to handle particular types of situations and may not have the expertise required to address more complex tax issues. By referring the taxpayer to someone with the necessary qualifications and experience, the volunteer helps protect both the taxpayer and themselves from potential errors or misinterpretations of tax laws.

The other choices do not provide the same level of responsibility and professionalism. Preparing the return regardless of the situation can lead to inaccuracies and possibly legal issues for both the volunteer and the taxpayer. Refusing to assist the taxpayer entirely may not be in the taxpayer's best interest, as it leaves them without necessary guidance. Asking the taxpayer to seek help from friends is not a reliable solution, as friends may not have the appropriate knowledge or expertise to provide accurate tax assistance.