An Experiential Investigation of Tax Professionals' Contentious Interactions with Clients

2018 ◽  
Vol 41 (2) ◽  
pp. 1-29
Author(s):  
Donna D. Bobek ◽  
Derek W. Dalton ◽  
Amy M. Hageman ◽  
Robin R. Radtke
Keyword(s):  
Data Availability ◽  
Internal Revenue Service ◽  
Detailed Data ◽  
Additional Insight ◽  
Public Accounting ◽  
Internal Revenue ◽  
Tax Professionals

ABSTRACT This paper is a descriptive exploration of the under-researched area of contentious interactions between tax professionals in public accounting and their clients. We collect data in two waves. First, we employ an experiential questionnaire (EQ) to obtain rich, detailed data about actual contentious client interactions experienced by tax professionals. Second, we conduct a follow-up survey based on the results of the EQ to provide additional insight. We find that tax professionals often employ arguments relating to possible taxing authority (e.g., Internal Revenue Service) actions and the technical merits of the tax position to persuade their clients. We also provide additional details about the types of contentious issues tax professionals experience and how these issues are resolved. Importantly, our results point to a need for more training on how to deal with contentious issues, as most professionals strongly believe training is needed, even though few have actually received training. Data Availability: Contact authors.

scholarly journals A Prospective Study

2017 ◽  
Vol 2 (3) ◽  
pp. 2473011417S0003
Author(s):  
Ashish Shah ◽  
Ibukunoluwa Araoye ◽  
David Johannesmeyer ◽  
Cesar de Cesar Netto ◽  
Caleb Jones ◽  
...  
Keyword(s):  
Prospective Study ◽  
Driving Simulator ◽  
Comfort Level ◽  
Data Availability ◽  
Patient Comfort ◽  
Foot And Ankle ◽  
Detailed Data ◽  
Inclusion Criteria ◽  
Gastrocnemius Recession

Category: Post-surgical Lifestyle Introduction/Purpose: Gastrocnemius recession is the most common surgical procedure in the foot and ankle orthopaedic community. After surgery, patients ask their surgeons when they can safely resume day-to-day activities such as driving. Most times, the surgeon responds with generalized instructions using pain and patient comfort level as benchmarks for when the patient can return to driving. Several studies have identified safe return times for driving after traumatic injuries. However, a safe return time for gastrocnemius recession patients has never been studied. Given the safety concerns and risk associated with driving after surgery, it is important to have evidence-based advice for patients. The purpose of this study is to determine when a patient can safely return to driving after gastrocnemius recession. Methods: IRB approval has already been obtained for this study. 20 patients undergoing right-sided gastrocnemius recession will be identified in the Foot and Ankle clinic. Inclusion criteria will include first time isolated gastrocnemius recession surgery, licensed driver, and age between 18 and 65. Exclusion criteria will include failure to meet inclusion criteria, inability to return for follow-up testing, non-active driver status, medical contraindication to driving, history of any prior foot and ankle surgeries, and performance of any concurrent foot and ankle surgical procedures alongside gastrocnemius recession. Study participants will attend a driving simulator session prior to undergoing their procedure and will follow-up with repeat simulations at 1, 2, and 4 weeks postoperatively. Collected data will include braking reaction time, total braking time, speed stability, and number of traffic violations. A matched healthy control dataset will be used for comparison. Results: There was no detailed data available at the time of writing this abstract. We anticipate data availability over the next couple of months. Conclusion: We anticipate conclusions on the safe time to resume driving in gastrocnemius recession patients after gathering and processing detailed data. This is the first prospective study to guide counseling for patients undergoing gastrocnemius recession regarding a safe time to resume driving.

Tax Decision Making under the New Burden of Proof Rules

2004 ◽  
Vol 26 (2) ◽  
pp. 23-42 ◽  
Author(s):  
Anne M. Magro ◽  
Beth Stetson
Keyword(s):  
Decision Making ◽  
Burden Of Proof ◽  
Internal Revenue Service ◽  
Popular Press ◽  
Tax System ◽  
Internal Revenue ◽  
Playing Field ◽  
Proof Rules ◽  
Tax Professionals

In the late 1990s, controversy over alleged Internal Revenue Service abuses and concern about the extent of the agency's power over taxpayers led to the passage of new rules governing relations between the IRS and taxpayers. An important element of this new set of rules was I.R.C. § 7491, which purported to shift the burden of proof in civil tax cases from the taxpayer to the IRS. Commentators generally agreed that the shift would have little effect on the outcome of cases, but the popular press touted the new provision as an important step to level the playing field between the parties. We conduct an experiment in which we manipulate the applicability of I.R.C. § 7491 and measure role in the tax system (taxpayer versus tax professional). As predicted, we find that taxpayers assess a higher likelihood of success in litigation when the anticipated burden of proof rests with the IRS than when the anticipated burden of proof rests with the taxpayer. Taxpayers who believe that the IRS bears the burden of proof also assess a higher likelihood of success than do tax professionals, regardless of the applicability of I.R.C. § 7491. This increased perceived likelihood of success in litigation translates to an increased willingness on the part of taxpayers to engage in an unsound tax-motivated transaction.

Audit and Tax Career Paths in Public Accounting: An Analysis of Student and Professional Perceptions

2013 ◽  
Vol 28 (2) ◽  
pp. 213-231 ◽  
Author(s):  
Derek W. Dalton ◽  
Steve Buchheit ◽  
Jeffrey J. McMillan
Keyword(s):  
Business Processes ◽  
Data Availability ◽  
Accounting Students ◽  
Daily Routine ◽  
Limited Information ◽  
Student Survey ◽  
Public Accounting ◽  
Accounting Professionals ◽  
Job Opportunities ◽  
Client Relationships

SYNOPSIS Upper-division accounting students frequently direct their public accounting careers toward audit or tax “tracks” based on what appears to be limited information. Surprisingly, prior research has not investigated the factors that affect this fundamentally important career decision. We conduct two surveys to investigate the relevant factors of the audit-tax decision from the perspectives of upper-division accounting students and experienced public accounting professionals. Our student survey documents the underlying factors that influence the audit-tax decision. For example, accounting students who plan to pursue careers in audit believe that they will have more client interaction, better future job opportunities (i.e., industry positions), and greater knowledge of business processes if they work in audit (as opposed to tax). In contrast, accounting students who plan to pursue careers in tax perceive that they will have a more stable daily routine, develop more specialized skills, and build more collaborative client relationships if they work in tax (as opposed to audit). While our public accounting respondents agree with many of the students' perceptions, professionals also disagree with several of the students' perceptions, suggesting misimpressions of practice. Our results should be of interest to the accounting professionals, firm recruiters, and accounting professors who advise future accounting professionals. Data Availability: Data are available upon request.

Tax Practitioner Credentials and the Incidence of IRS Audit Adjustments

2003 ◽  
Vol 17 (1) ◽  
pp. 1-14 ◽  
Author(s):  
Peggy A. Hite ◽  
John Hasseldine
Keyword(s):  
Random Selection ◽  
Internal Revenue Service ◽  
Internal Revenue ◽  
Tax Returns ◽  
Selection Of

This study analyzes a random selection of Internal Revenue Service (IRS) office audits from October 1997 to July 1998, the type of audit that concerns most taxpayers. Taxpayers engage paid preparers in order to avoid this type of audit and to avoid any resulting tax adjustments. The study examines whether there are more audit adjustments and penalty assessments on tax returns with paid-preparer assistance than on tax returns without paid-preparer assistance. By comparing the frequency of adjustments on IRS office audits, the study finds that there are significantly fewer tax adjustments on paid-preparer returns than on self-prepared returns. Moreover, CPA-prepared returns resulted in fewer audit adjustments than non CPA-prepared returns.

External Investigators' Follow-Up Intentions When Whistleblowers Report Healthcare Fraud: The Effects of Report Anonymity and Previous Confrontation

2020 ◽  
Vol 32 (2) ◽  
pp. 91-101
Author(s):  
Steven E. Kaplan ◽  
Danny Lanier ◽  
Kelly R. Pope ◽  
Janet A. Samuels
Keyword(s):  
Experimental Study ◽  
Early Detection ◽  
Data Availability ◽  
Medical Provider ◽  
Perceived Credibility ◽  
The Relationship ◽  
Critical Investigation

ABSTRACT Whistleblowing reports, if properly investigated, facilitate the early detection of fraud. Although critical, investigation-related decisions represent a relatively underexplored component of the whistleblowing process. Investigators are responsible for initially deciding whether to follow-up on reports alleging fraud. We report the results of an experimental study examining the follow-up intentions of highly experienced healthcare investigators. Participants, in the role of an insurance investigator, are asked to review a whistleblowing report alleging billing fraud occurring at a medical provider. Thus, participants are serving as external investigators. In a between-participant design, we manipulate the report type and whether the caller previously confronted the wrongdoer. We find that compared to an anonymous report, a non-anonymous report is perceived as more credible and follow-up intentions stronger. We also find that perceived credibility fully mediates the relationship between report type and follow-up intentions. Previous confrontation is not significantly associated with either perceived credibility or follow-up intentions. Data Availability: Data are available upon request.

The Effects of Capital Campaigns on Local Nonprofit Ecologies

2018 ◽  
Vol 47 (3) ◽  
pp. 645-656 ◽  
Author(s):  
Joanna Woronkowicz
Keyword(s):  
Nonprofit Organizations ◽  
Internal Revenue Service ◽  
Arts Organizations ◽  
Natural Distribution ◽  
Capital Campaign ◽  
Internal Revenue ◽  
Capital Campaigns ◽  
Short Period ◽  
Distribution Of Resources ◽  
Nonprofit Arts

When charities launch capital campaigns, they hope to attract large amounts of resources in a relatively short period of time; however, other charities in the area are likely to see such campaigns as disruptive to the natural distribution of resources to area nonprofits by disproportionately directing area donations to a single organization. This study seeks to understand the effects capital campaigns have on both the fundraising performance of other nonprofits and the makeup of a local nonprofit ecology. The analysis uses data from a randomly sampled set of nonprofit arts organizations that had capital campaigns for facilities projects between 1994 and 2007 and Internal Revenue Service Form 990 data on 501 (c) (3) nonprofit organizations in each county. The results illustrate that a capital campaign positively affects the fundraising performance of other charities in a local nonprofit ecology, but that campaigns decrease the size of a local nonprofit ecology.

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