Whether a tax professional is working at a Low-Income Taxpayer Clinic (LITC) or in a private firm, there are best practices and systems that can smooth processes at the early stages of tax representation to make sure both the attorney and taxpayer are set up for success, experts discussed.
Panelists at the American Bar Association’s Midyear Tax Meeting in Los Angeles, California, on February 20 recommended practitioners establish a strong foundation for up-front, initial communications with taxpayers during the intake process that will help decide whether to represent a client.
Jennifer Schinke, a tax attorney at the Inland Counties Legal Services LITC, described intake as a two-way “interview process” in which attorneys look to obtain important information and documents from the taxpayer. For many attorneys, she said, a common “deal breaker” is when the taxpayer proves to be unresponsive or unable to procure requested records. Schinke said she tends to give more leeway when working at her LITC, where this is more common.
Evan Phoenix of the LITC at the Public Law Center said his clinic mitigates communication issues that hinder or delay the intake process by conducting “pre-screening calls” where the attorney provides “an overview of the entire application process.” He added that a follow-up “confirmatory email” also outlines the big picture and describes next steps with a document request.
“So in order to schedule … an intake interview, they have to comply with the document request — usually the tax return for the relevant tax year or years and any IRS correspondence they receive,” Phoenix explained. “And then we move forward with scheduling … after they provided those documents.”
The panel recommended having an intake script to ensure the process is consistent and so key information or steps are not skipped. Additionally, a “centralized system” is essential that clearly states standards and procedures for all members of a team to have the same level of understanding as far as expectations, as Phoenix suggested.
While attorneys may have their own personal preferred method of tracking information and taking notes, centralized information “needs to be written in a format that anyone stepping into the situation will be able to really understand and be able to take the next steps moving forward,” he said.
Schinke stressed that attorneys do not need to get a potential client’s “full life story” during intake. “You want to get what you need to make that decision” on whether to proceed. When an attorney decides to not take up a client, closing letters should be clear to protect the attorney.
She shared an anecdote from her experience at her LITC when a taxpayer listed her as their legal representation in their case before the Tax Court when that was not true. This prompted a letter from the court and Schinke needed to sort out the confusion and demonstrate she was not representing that taxpayer.
Attorneys should also be prepared to handle potentially difficult situations where applicants are struggling with a difficult time in their lives and gameplan accordingly in a professional but empathetic way.
Phoenix described “a very intense intake” during his first year of practice as an ABA fellow where the applicant was suffering from post-traumatic stress disorder from “multiple, very serious” events “that he had gone through.” Phoenix recalled this applicant had “just broke down crying throughout the process,” but was thankful his firm had a “point person” as part of a “person-centered, trauma-informed approach.”
Such an approach entails several “small things” that add up and can make an applicant more comfortable, such as asking permission before closing the office door to discuss private matters as a way to help “build up their own sense of autonomy,” he explained.
Schinke commented that while tax is not an area many would think an attorney would have these “emotional stories,” oftentimes tax professionals find themselves becoming “therapists,” such as for innocent spouse cases or cases involving a divorced couple navigating the tax implications of their separation.
She acknowledged that professionals need to “learn our own way of dealing with those things” to avoid becoming “ineffectual” and losing “the ability to communicate well” at intake.
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