Module 11: TALKING TO TAXPAYERS

▪Know how to greet and welcome your client to VITA

▪Understand how to use the IRS Form 13614-C, Intake, Interview & Quality Review, to talk with your client▪ The Form 13614-C is used to engage your taxpayer in preparing an accurate return. An example can be

found in the IRS Publication 4012, Volunteer Resource Guide, Tab B; Job Aid for Volunteers.

▪ Talk to taxpayers with confidence

By the end of this module you will…

At the end of this module, you will be prepared to talk with your tax client

to ensure they will leave knowing their tax return was prepared with

accuracy based on the information the taxpayer provided and your

knowledge as the tax preparer. It is important that the taxpayer knows

that they have been treated fairly and they understand their rights.

▪Welcome Your Client to VITA (Volunteer Income Tax Assistance)

▪Using the IRS Form 13614-C (Interview & Intake Sheet) to Know Your Taxpayer

▪Building Confidence in Your Conversation

▪Dealing with Conflict

▪Cultural Sensitivity

In this module…

Talking to the Taxpayer Treat and communicate with all taxpayers in a professional, courteous, and respectful manner.

▪Greet taxpayers with a smile and give eye contact and introduce yourself (Hi my name is ____and I will be preparing your taxes today.)▪ For virtual environments, be sure to address them in the same way but add your own personal twist to

help the client feel more at ease!

▪ Ask the client for their packet (13614-C, tax forms, etc.)

• Make sure the tax return is within scope of service and the correct certification level. Make sure all required consent forms are signed by the client(s). This should be done at the Intake process, but always double check!

▪ Ask the taxpayer (and spouse, if applicable) for their photo ID & Social Security card(s), ITINs, and Social Security cards for dependents if applicable.

▪ Let the taxpayer know you may ask questions to ensure that you are entering the correct information for accuracy of their tax return.

Greeting Taxpayers

Building RapportStarting a tax conversation with the taxpayer.

▪ Start with small talk. Ask the taxpayer(s) how are they doing. If they have their family with them, greet the family members. Ask the family members how they are doing.

▪ Use the taxpayer’s name in your conversations. You are more likely to get a positive response when you use the person’s name you are talking with.

▪ Always be a good listener. Make eye contact and respond with verbal cues to show the taxpayer you hear what they are saying.

▪ When you are talking with the taxpayer(s), don’t leave the conversation too quickly. If the client mentions a child graduating high school, pick up on the cue and dig deeper. Ask if the child will be attending college. If so, what college? Use just enough conversation to let the taxpayer know they are important during the time they are spending with you as a tax preparer.

▪ Note: these points are relevant during the virtual conversation but may occur at different points during the tax preparation process given the method of virtual preparation. Be sure to stay engaged with your taxpayers and use small talk to your advantage.

Use Small Talk As A Frame Around Tax Conversations

Example 2:

Preparer: “How are you doing today? Thank you for choosing our VITA site. Is this your first time here?”

Taxpayer: “Oh no, I have been coming here for three years. My son is here also. We both use VITA. Here is everything you need.”

Preparer: “ Thank you, ______. “ Let’s get started entering your tax information. Do you have any questions, ______________, before we get started?”

Talk with the Taxpayers

Example 1:Preparer: “How are you doing today? My name is ________. Thank you for choosing our

VITA site. Is this your first time here?”

Taxpayer: “Yes, I saw a flyer about VITA at a community center. I met the requirements and

decided to come.”

Preparer: “I am glad you did, and we hope after today you will come back next tax season.

May I please see your tax documents, photo ID, Social Security card and Social Security

cards of your dependents?”

As you are entering the taxpayer information, occasionally talk to the taxpayer.

Being Confident In Your ConversationThe goal is to connect with the taxpayer

▪Speak with the taxpayer(s) in a slow voice and at a tone that is not loud. The taxpayer will be able to hear you and understand what you are saying.

▪Don’t rush your responses; give the taxpayer time to complete their response to your questions.

▪Try to eliminate filler words like “umm” and “like.”

▪Be relaxed when speaking to the taxpayer. If you are tense, this will appear in your body language and your tone of voice.

▪ In a virtual setting, be sure you are comfortable in your environment and have a strong internet and phone connection.

Talking to Taxpayer with Confidence During Tax Preparation

Example 3:

Preparer: “John, based on your son’s birthday, he is not eligible anymore for the child tax credit. The IRS requires the child be under the age of 17 to receive this credit.”

Taxpayer: “A friend told me that I can claim him up to age 24.

Preparer: “ Your friend may have gotten confused about the education credit. This credit will be based on your filing status, student enrollment status, adjusted gross income, who paid college expenses and other factors. If your son decides to attend college, we would be happy to help you with this filing.”

Taxpayer: “Thanks, Joyce, for giving me the correct information. If my son decides to attend college, I will let you know. Where can I learn more about this?”

Preparer: “Go to www.irs.gov and search education credits.”

Talking to Taxpayer with Confidence

Remember to talk to taxpayer with confidence and in a professional, friendly

manner. Be relaxed; this will help the taxpayer to be at ease and trust your

information.

http://www.irs.gov/

▪Engage the taxpayer to participate in the quality review. Remember to speak slowly and with confidence.

Tax preparer: “John, the next step of your tax return is the quality review. Please participate and ask questions, so we can be sure you understand your tax return.”

▪ Always use the Form 13614-C, supporting documents, and other information provided by the taxpayer to confirm identity, exemptions, income, expenses, adjustments, deductions, credits, and payments were entered correctly on the tax return.

Quality Reviewer: “Hi John! I am Sally, and I will be reviewing your tax return to ensure that all your personal and tax information is entered correctly and that your tax return is correct. I would like you to review this along with me. Please ask questions about anything you don’t understand.”

Good Communication = Good Quality Review

▪ Use available source documents to confirm income, expenses, credits, and deposit/debit information on the tax return. If income or expenses are listed on the tax return that do not require a source document and one was not provided, Form 13614-C should be documented to indicate the taxpayer’s verbal response.

Quality Reviewer: “John, I see here on your intake form that you received cash for mowing lawns. Is the amount listed here correct?”

Taxpayer: “Yes, $200 is correct.”

Quality Reviewer: “Thank you, John, for verifying that information.”

▪ Consult tax law references (i.e. Publications 4012 and 17, and Volunteer Tax Alerts), as necessary, to verify the accuracy of tax law determinations. It is crucial to exercise due diligence by advising taxpayers of their ultimate responsibility for the information recorded on their tax return.

Good Communication = Good Quality Review

▪ Once quality review is completed, it is important that the verbal and non-verbal communication from the VITA volunteer conveys a positive experience.

Quality Reviewer: “John, thank you for verifying that the information on your tax return was correct. Great job, Sally, on John’s return.”

Tax preparer: “John, I will print out your return for you to sign and maintain for your records.”

Don’t forget to ask the client if they have questions regarding their preparation.

Provide them information regarding refunds and how to track the refunds.

Put the return into an envelope.

Thank client for coming in!

Remember to remind taxpayer, with a smile, to use the VITA services again next year.*

*if you’re utilizing virtual services, these things are still valuable but you just may not be able to smile through the screen! Be sure to be warm and kind in any communications you have with taxpayers!

Good Communication = Good Quality Review

Dealing with Conflict

▪What is conflict? Conflict usually occurs when one person has a need and that need is not being met.

▪Conflict from a taxpayer could be displayed in anger or an emotional outburst.

Conflict: A taxpayer was told their refund could be expected on a certain date and several days have passed. The taxpayer comes back to the VITA site very angry. How will the tax preparer handle it?

Taxpayer: “John, you told me I could expect my tax refund within 7 days! It has been 12 days later and I still have not received my refund! I need my money and I need it now!”

Tax preparer (with a client): “Hi Mary, please give me one moment, and I will be more than happy to assist you.”

Apologize to your current client and ask them to allow you to get your Site Manager.

(Remember to give the taxpayer their personal information for them to hold and lock your computer screen before you get up.)

The Conflict Encounter and How to Handle It

▪Be calm and clear.

▪Explain the situation to your Site Manager. Once you have explained the situation, apologize to the taxpayer, introduce your Site Manager and tell the taxpayer that the Site Manager will be assisting them with their issue. Get back to your current client and apologize to them for the delay and continue with their tax return.

Site Manager: “Mary, I see that you are upset and I understand how it is when you are expecting something. Let me try and help you.” Check the system to make sure there were no rejects associated with this return. Explain to taxpayer that sometimes there may be a delay with the IRS in processing returns and the 7 days is an estimate when one may receive their refund. Explain to the taxpayer that it may be after the 7 days when the IRS deposits their refund. Reassure them that they will receive it.

Mary goes on to explain that her lights are about to be cut off and she needs her refund money to help pay the bill. Suggest to client you will dial the number for, “Where’s my refund?” and allow the client to input their information. Mary learns that her refund will be deposited the following day.

Ask the client if receiving their refund the following day will help their situation. Also suggest to the client to contact the electric company for an extension to pay if they need to.

The Conflict Encounter And How to Handle It

Cultural Sensitivity

▪ Understanding your own culture

▪ Being able to appreciate each other

▪ Honoring confidentiality

▪ Unconditional respect for yourself & others

▪ No put-downs

▪ Speaking your truth

▪ Agreeing to disagree

▪ Everyone having the right to pass

▪ Experiencing discomfort

▪ Expecting and accepting non-closure

Cultural Sensitivity is:

▪ Creates good mental health in the VITA site environment

▪ Holds people responsible for their actions

▪ Fosters an environment that embraces diversity

▪ Improves working relationships

▪ Improves problem-solving and conflict resolution

▪ Increases productivity and engagement

▪ Reduces stress in the VITA site environment

▪ Supports a VITA site environment of fairness

Why is Cultural Sensitivity Important?

▪ Listen (Listening to the taxpayer)

▪ Recognize and value diversity

▪ Value the contributions of all taxpayers, VITA volunteers, and staff

▪ Be positive in your communication with your taxpayers, VITA volunteers, and staff

▪ Treat everyone equally and fairly

▪ Listen to others

▪ Willingly & sincerely apologize to a taxpayer when something you say or do may have offended them

▪ Ensure communication and feedback

▪ Be respectful of the VITA site environment

How to Create a Culturally Sensitive Environment

▪ Be demeaning

▪ Be offensive or make comments that are unwelcomed

▪ Yell or shout

▪ Use profanity

▪ Do name calling and/ or making fun

▪ Show sarcasm

▪ Tell or repeat offensive jokes

▪ Be demeaning, belittling or humiliating to someone

▪ Ignore someone

Don’t…

▪Greet taxpayers warmly.

▪Speak with confidence.

▪Take time to build rapport.

▪Explain what you are doing with each step of the tax preparation process.

▪Offer to answer questions.

▪Deal with conflict with empathy and understanding.

▪After carefully listening to a complaint, get your site coordinator involved.

▪Recognize and value diversity.

▪Treat everyone with dignity and respect.

▪Always be open-minded and fair.

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