How Improved Training Strategies can Benefit Taxpayers Using VITA Programs

How Improved Training Strategies can Benefit Taxpayers Using VITA Programs by Jaclyn Marie Barkow MBA, Valparaiso University, 2007 BS, Purdue University North Central, 2005 Doctoral Study Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Business Administration Walden University March 2017 Abstract Many volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITAMany volunteer income tax assistance (VITA) sites experience inaccuracy in the taxes prepared according to audits conducted by the treasury inspector general for tax administration (TIGTA). Effective training strategies may influence the accuracy rates of tax returns prepared at VITA sites. Following the conceptual framework of the human capital theory, this multiple case study described the training strategies used by 4 VITA site coordinators in northwest Indiana. An Internal Revenue Service (IRS) representative overseeing the VITA sites identified the 4 site coordinators as achieving an exceptional accuracy rating. Data were collected from semistructured interviews, the annual VITA site coordinator’s manual provided by the IRS, and the 2013 report issued by the TIGTA concerning inaccuracy rates. Data were analyzed using Yin’s approach of converging multiple types of evidence to help draw conclusions. Emergent themes included multiple training strategies, mostly dependent on the size of the VITA site; quality reviews and their critical role in ensuring the accuracy of taxes prepared at VITA sites; and annual certification requirements to help verify volunteers’ understanding of tax law. Positive social change might occur when qualifying taxpayers gain access to the tax knowledge and expertise of volunteer tax preparers, resulting in more confidence in their tax situations. Underserved individuals should receive the tax credits and deductions to which they are entitled through accurate tax preparation. How Improved Training Strategies can Benefit Taxpayers Using VITA Programs by Jaclyn Marie Barkow MBA, Valparaiso University, 2007 BS, Purdue University North Central, 2005 Doctoral Study Submitted in Partial Fulfillment of the Requirements for the Degree of Doctor of Business Administration Walden University March 2017 Acknowledgments I would like to start by thanking my family for all of their support throughout this journey. Thank you to my parents, siblings, and my husband for listening to me struggle and supporting me as I completed my coursework and my study. Without any of your support and encouragement, I would never have reached this point. My parents and siblings showed support in my endeavours and cheered me through the process. Thank you to my husband, Christopher, for helping me with everything else while I focused on my study. Christopher showed neverending support and sacrifice with me throughout the doctoral study writing process. I want to thank my chair, Dr. Julia East, for her continued support and feedback throughout this process. The discussions held each week with Dr. East and fellow doctoral students not only reminded us of concepts and taught us more about the process, each student’s journey and the support from Dr. J helped provide the motivation needed to move forward. Thank you to my DBA committee as well: Dr. Michael Campo and Dr. Anne Davis. Thank you to the participants of this study for providing such useful information and being so willing to share thier experiences. I also want to thank Dr. Daniel Rutledge and Dr. Cynthia Roberts. Both provided the most exceptional mentorship and guidance throughout my academic and professional career. Dr. Rutledge continued to push me to continue my education and to take on teaching from the time I had him in my undergraduate studies. Without him, I never would have thought I could even begin a doctorate program. Dr. Roberts always showed support and guidance offering helpful advice throughout my studies while giving me unending professional growth opportunity. Without input and encouragement from each, I never would have dreamed of succeeding this far and excelling in the process.