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time, skills, and money back to society certification course, submitting proof
in a variety of charitable ways. To that of both to the instructor by the second
end, it was found that VITA program Spot cases not only week of class. To help motivate students
reinforce application
volunteers report significantly increased to take the VITA training and certifica-
positive attitudes toward volunteering, of skills but provide a tion exam and participate, other students
the role of accounting in addressing who have completed the individual
realistic — and often
social issues, and helping others. They taxation class and VITA volunteering
also showed a willingness to offer free messy — situation in a prior semester offer them tutoring
representation of low-income taxpayers and workshops.
in the future. in which to conduct Once class begins, students are paired
In 2015, Blanthorne and Westin tax research, role- with the returning volunteers for par-
conducted a comprehensive literature ticipation at the tax preparation center,
review and survey of the VITA program play, and practice where all student volunteers prepare
and its integration with accounting communication skills several client tax returns and directly
education at the collegiate level (“VITA: shown to be important communicate with clients. Students then
A Comprehensive Review of the Litera- draw upon experience from VITA par-
ture and an Analysis of the Program in to the profession. ticipation to complete assignments that
Accounting Education in the U.S.,” 31 enforce key skills through two types of
Issues in Accounting Education 51 (2015)). deliverables discussed below.
Consistent with all prior research, those students for the profession, a student
surveyed reported that VITA is a posi- volunteer tax preparation program can Spot cases
tive experiential learning activity, but it is be a significant factor in demonstrating One certainty every tax season is that
often challenging to maintain a program. engagement, innovation, and impact clients will present issues that require
One major issue is finding faculty for Association to Advance Collegiate additional tax research beyond the basic
who are qualified and willing to super- Schools of Business (AACSB) accredita- training. This is an excellent opportunity
vise and mentor the student volunteers tion standards. This column is intended for a “spot case.” With the assistance of
(Bauman, Nichols, Anderson, and Out- to serve as a road map to implementa- the course instructor, student volunteers
slay, “Pro-Bono Tax Services: The Role tion — with or without the IRS. preparing the return gather facts from
of Tax Academics and Students,” 36 the client and then have 24 hours to
The Tax Adviser 500 (August 2005)). In Option 1: Integration of VITA research the tax issues to come up with
fact, the increasing reliance by many col- into an accounting course a solution that is documented in a tax
leges and universities on adjunct faculty Option 1 integrates an IRS VITA center research memo and a client letter.
(who do not have departmental service as an experiential component into an During class, the instructor will
requirements that serve as an incentive undergraduate tax class. For this junior- randomly call on student volunteers
to manage a VITA program) has exac- level tax course, students are required to present their spot cases to the class.
erbated the scarcity of support needed to participate in the campus-sponsored These spot cases not only reinforce ap-
to manage a VITA program, an issue IRS VITA program in addition to plication of skills being developed in the
well-documented in other professional completing more traditional deliverables course but also provide a realistic — and
programs like accountancy (Fagan- of exams and research assignments. often messy — situation in which to
Wilen, Springer, Ambrosino, and White, Participation in the VITA program, conduct tax research, role-play, and
“The Support of Adjunct Faculty: An in conjunction with completion of the practice communication skills shown to
Academic Imperative,” 25 Social Work VITA-related class assignments, equals be important to the profession (Noga
Education 39 (2006)). 10% of the course grade. Volunteers pre- and Rupert, “Reducing Written Com-
This column describes two ways to pare approximately 450–500 returns per munication Apprehension for Students
implement volunteer tax preparation year, both on campus — for community in Tax Classes,” 21 Advances in Account-
into an accounting curriculum and members who reside nearby — as well as ing Education: Teaching and Curriculum
illustrates how to integrate the develop- off campus at churches and credit unions Innovations 57 (2017)).
ment of transferable skills and technical in lower-income areas across the city. An example of a spot case from a
content necessary for students to suc- Before the semester begins, all stu- VITA client is presented in Exhibit.1
ceed on the CPA Exam and in an ac- dents must complete the required IRS on p. 52. As there are multiple sites
counting career. In addition to preparing VITA training and pass the basic-level and different students at different sites

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