I volunteered for a VITA program a number of years ago. It was organized by a local chapter of the state CPA society.

I gave no thought to potential liability.

The VITA taxpayers were in no way similar to my clients.

You signed up for 1 or two time slots - maybe 3 hours each. They had evenings. The taxpayers had scheduled appointments. They were very appreciative.

It worked as described above - attend the (stupid) training; use IRS computers.