Page 270 - TaxAdviser_2022

CAMPUS TO CLIENTS

on different days, cases are constantly the specific rules and applications of the
assigned, and small groups of students selected topic.
in the course are assigned different Tutoring and teaching Though the video and brochures
topics to others
cases during the semester. During the have not yet been shared at client sites,
semester, students are typically assigned enhances learning the long-term goal would be to educate
two cases. clients on the issues that often create the
and retention by most complexity during filing season.
Video and brochure the tutor. Research indicates tutoring and teach-
After the April 15 filing deadline but ing topics to others enhances the tutor’s
before the end of the semester, students learning and retention. By preparing a
are required to complete a final assign- video and a brochure to teach a complex
ment to develop and reinforce important season and record a five- to seven- topic, the student is explaining and
communication skills, as suggested by minute how-to video. This video serves teaching a topic in much the same man-
the profession. The assignment encom- as a mini-lecture for teaching someone ner as tutoring in real time.
passes two deliverables: a how-to video with no tax background or experience
and a client brochure to educate on a in the specific subject matter. In addi- Observations and suggestions
specific tax-reporting topic. tion to the how-to video, students are for implementation
Students are asked to select any required to prepare a trifold brochure to This model was implemented for two
topic they encountered during the filing teach someone with no tax background tax seasons at an AACSB-accredited
business school in the Northeast. Stu-
dent feedback on the experience, as well
as learning, was positive. Data collected
Exhibit 1: Option 1 sample spot case from VITA client from students strongly illustrates that
they find the practice and assignments
The fact pattern for the spot case is written by student volunteers who meet with a tax to be a positive experience, as well as
client. The students share the fact pattern with other students in the class. Directions one in which they learned key skills,
for completing the spot case are below: based on the pre- and post-test data.
The below fact pattern was experienced by students X and Y at the VITA site. Grades earned on spot cases as well
Based on this, please complete the following: as final assessments further demon-
1. Use only IRS primary-source documents to determine the answer for students strated that mastery correlated with
X and Y. student feedback.
2. Prepare a proper workpaper memo that addresses the answers to the questions Though not formally surveyed, ac-
posed and presents support. Use the workpaper memo format provided in class. counting firms that employ students
3. Prepare a client letter for students X and Y to share with the client that explains the from this college have also provided
proper tax treatment of the specific questions. positive feedback about the techni-
4. Students will be called upon randomly in the next class to present their proposed cal and transferable skills of students,
solutions for the client. as compared with those of students
Brittany and her husband, Bill, have been living in the United States for the past from other colleges and universities.
seven years. They both have individual taxpayer identification numbers. Brittany is 45 The experience with VITA is often
years old, and Bill is 40 years old. They both worked during 2020 and have combined specifically referenced as an example of
wages of $30,000. experiential learning that develops these
Brittany and Bill have one child, Vivianne, who is 3 years old, has a Social Security students more effectively than those in
number, and has lived with her parents all year. Brittany and Bill pay $5,000 per year in peer schools.
day care so they can work. The day care center has provided its taxpayer ID number The primary benefits of hosting a
and confirmation of the amount received from Brittany and Bill. Brittany and Bill pro- VITA center are the skills develop-
vide all support for Vivianne. ment for students through experiential
The questions: learning and, of course, the provision
Can Brittany and Bill claim Vivianne for the earned income tax credit? of free tax preparation service to those
Can Brittany and Bill claim the child tax credit for Vivianne? in need in the community. However, an
additional benefit of students’ training
for and volunteering at a VITA center

52 May 2022 The Tax Adviser