Active Learning in Tax Classes: The VITA Experience

1
Active Learning in Tax ClassesThe VITA
Experience

• ATA Midyear Meeting
• February 2008

2
My Background

• Coordinator of university-based VITA programs for
  14 years
• Chair of 2007 ATA Task Force that surveyed
  members about VITA Best Practices

3
Overview

• VITA as a service-learning experience
• Highlights of VITA Best Practices survey results

4
Potential Benefits to Students--
Service-Learning Experience

• Students at academic-based VITA programs
• Help taxpayers prepare federal and state tax
  returns
• Answer tax questions
• Real-world experience
• Learning by doing
• Learning by teaching
• Learning by reflection

5
Potential Benefits to Students--Intellectual
Outcomes

• Increased tax knowledge
• Enhanced research skills
• Improved problem-solving skills
• Increased critical-thinking skills

6
Potential Benefits to Students--Personal Outcomes

• Better oral communication skills
• Increased interpersonal skills
• Enhanced sense of social and civic responsibility
• Increased self confidence
• Better understanding and tolerance of cultural
  diversity
• Keener awareness of ethical issues

7
How to Offer VITA Opportunity

• Volunteer program
• For-credit course
• Component of a tax course

8
ATAs VITA Surveys

• 2004 Survey
• Assessed the extent of free tax services offered
  by tax and accounting faculty
• Found that academic-based VITA programs offer
  both for-credit courses and volunteer
  opportunities for accounting students
• 2007 Survey
• Investigated VITA Best Practices
• Results of both surveys are posted on the ATA
  website

9
VITA Best Practices Survey Results--Training

• Faculty members do all or part of the VITA
  training at more than 70 of the programs
• Many programs also use IRS personnel or tax
  professionals as trainers
• About 25 of the programs use two or more types
  of trainers

10
VITA Best Practices Survey Results--Training
Materials

• IRS print and/or online (Link Learn) training
  materials are used by more than 70 of the
  programs
• About two-thirds of the programs use two or more
  types of training materials, including faculty
  prepared materials
• Best practices include multiple training methods
  and materials and hands-on experience

11
VITA Best Practices Survey Results--Testing and
Certification

• Nearly all programs use IRS tests
• Both print and online tests are used
• Most prefer online tests over paper tests

12
VITA Best Practices Survey Results--Site Location

• 55 of programs operate their VITA sites on
  campus only
• 31 operate sites off campus only
• 14 have both on and off campus sites
• Convenience for both students and clients is the
  overriding criterion
• Campuses work well, assuming public
  transportation and non-student parking are nearby

13
VITA Best Practices Survey Results--Program
Promotion

• Programs use a wide variety of promotional media
• Most promote their services in three or more ways
• Word of mouth, posters, and newspapers are the
  most frequently used media

14
VITA Best Practices Survey Results--Scheduling
Clients

• About two-thirds of the programs do not take
  appointments for their clients
• Most prefer walk-in clients because of limited
  staff resources for taking appointments and less
  downtime for volunteers
• Major advantage of taking appointments is lack of
  long waiting lines

15
VITA Best Practices Survey Results--Greeters and
Screeners

• 60 of programs use greeters at most or all of
  their sessions
• 52 screen their clients at most or all sessions
  to determine eligibility or assistance needed
• Best practices encourage use of greeters and
  screeners
• Make clients feel welcome
• Help them complete the intake forms
• Answer basic questions

16
VITA Best Practices Survey Results--Intake/Interv
iew Sheets

• 77 of the programs use the IRS prepared sheet
• Remainder use sheets typically prepared by faculty

17
VITA Best Practices Survey Results--Interviewing
Techniques

• 52 of the programs train volunteers on effective
  interviewing techniques
• Of those, more than half use IRS training
  materials exclusively
• The remainder use either faculty prepared
  materials or some combination of faculty and IRS
  materials
• Most agree that interviewing improves with
  practice

18
VITA Best Practices Survey Results--Reviewing
Returns

• About one-third of the programs use two or more
  types of reviewers
• Faculty members and other volunteers are the most
  frequently used reviewers, each being used by 53
  of the programs
• 25 of the programs use tax professionals or
  other non-academic personnel as reviewers
• Best practices include the use of faculty and tax
  professionals as reviewers

19
VITA Best Practices Survey Results--Review
Checklist

• 73 of the programs use a review checklist
• For those that do use a checklist, 71 use the
  IRS prepared form, and the remainder use faculty
  prepared checklists
• Best practices include using a review checklist
  and having the reviewer sign the checklist

20
VITA Best Practices Survey Results--Tax Software
and e-Filing

• 85 of the programs use software to prepare
  returns
• TaxWise (the IRS supported software) is used by
  72 of the programs that use tax software
• 66 of the programs e-file most or all of their
  returns
• 34 mostly or exclusively file paper returns

21
VITA Best Practices Survey Results--International
Clients

• 52 of the programs serve international students
  and scholars
• Of these, 35 have special sessions for
  international clients only
• Most programs use IRS materials for training, but
  many use faculty prepared materials or some
  combination of the two
• Best practices include specialized training and
  close relationship with international student
  office

22
VITA Best Practices Survey Results

• View the full report on the ATA website that
  contains more than 500 open-ended responses to a
  variety of questions