Which of the following practices is NOT part of the VITA intake process?

The intake process in the VITA (Volunteer Income Tax Assistance) program is designed to efficiently collect necessary information and ensure that volunteers can provide assistance that adheres to program standards and guidelines. The practices that are part of this process include identifying certification levels needed, ensuring returns comply with guidelines, and verifying volunteer qualifications.

Requiring payment before preparation is inconsistent with the fundamental principles of the VITA program, which offers free tax assistance to eligible individuals. The program is aimed at providing support to low- and moderate-income taxpayers who may not otherwise have access to paid tax preparation services. Therefore, incorporating a payment requirement would contradict the mission of VITA, making it the correct choice for this question.