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Filing taxes isn’t usually an experience people associate with warmth or excitement. At East Tennessee State University, however, a team of dedicated volunteers is changing that perception one return at a time.
The Volunteer Income Tax Assistance (VITA) program through the Internal Revenue Service is a long-standing program that connects volunteers with community members to assist with their taxes, and it supported the filing of over 130 returns last year alone. While there are many VITA programs, ETSU and its Department of Accountancy create a win-win situation for both student volunteers and those who receive tax-filing support.
At ETSU, students are eager to learn and give back to the community. They start working with VITA during their junior, senior or graduate years, and many continue to come back again and again to help out.
“We couldn’t do this without the students and returning alumni," said Dr. Michelle Freeman-Alexander, associate professor and graduate coordinator of the Master of Accountancy program. “One of the things that is such a blessing about this is watching the students develop not only their technical talent, but also their heart talent.”
Getting hands-on and face-to-face interaction for these accounting students is incredibly valuable as they head into their careers. Rather than faceless documents in a folder for them to prepare, these students get to learn more about the individuals they are helping. As Freeman-Alexander explained, the VITA process has been shaped through community-engaged learning (CEL) principles to focus on the three Hs:
- Heart
- Head
- Hands
The heart
Accounting students use their hearts to listen to taxpayers' stories and create more than just another tax return. Beneath the documents and numbers, a person’s life story emerges, giving students and taxpayers a meaningful point of connection. A student might spend the first few minutes simply listening to a client talk about a job change or a new baby before ever touching the keyboard.
“That really helps students ask better questions and to learn more about their tax situation,” said Freeman-Alexander.
The head
After that, it’s time to incorporate the head by evaluating the taxpayer’s situation and applying the tax law using the training students receive in the classroom and through in-person instruction for the VITA program.
The hands
Finally, the students use their hands to enter the information into the software and prepare the actual return.
“The communication skills these students learn are unbelievable. Not only are they interviewing as students so they can complete the return, but they also have to learn how to communicate and break down technical knowledge so they can explain the return to the client,” said Freeman-Alexander.
Together, these three elements born from a concept Freeman-Alexander learned at an ETSU Center for Teaching Excellence CEL workshop, form a holistic approach to tax preparation. One that treats each appointment not as a transaction, but as an opportunity to serve the whole person.
Community Impact
Operating for many years, the VITA program at ETSU has only grown in its mission to serve the community. With returning clients and students, the program often feels more like an annual reunion with familiar faces coming through the doors year over year.
That welcoming, reunion‑like atmosphere is no accident. It results from the dedication of numerous collaborators who work hard to ensure a positive experience for everyone involved. Among them is Valerie Swartz, executive aide for the Department of Accountancy, who embodies the program’s spirit of service while often being the first and last point of contact for taxpayers.
“I see so many students in my program who are first-generation college students, and I know they’re going to come in, they’re going to learn something, and they’re going to be able to earn, take care of their families and hopefully start that cycle of giving back to the community,” said Freeman-Alexander. “Watching that and being able to be a part of that is a blessing, and I love that ETSU has embraced the community-engaged learning and going beyond.”
For more information about VITA, visit here.
