UTC accounting student Ainsley Henderson reviews tax documents with community member John MacNeil during a VITA tax assistance session at First Baptist Church of Chattanooga. Photo by Angela Foster.
Individuals and families face the stress of filing their taxes every year, some without much knowledge of resources for professional assistance. At the University of Tennessee at Chattanooga, the Volunteer Income Tax Assistance (VITA) program helps relieve that burden while giving accounting students hands-on experience.
The VITA program provides free tax preparation services to the Chattanooga community, particularly those who earn $70,000 or less annually. The VITA program is a national IRS initiative that began in 1970 to prevent low-income and older adults from being overcharged.
According to Roland McIntyre, the program’s regional coordinator, VITA plays an important role in keeping money in local families’ pockets.
“Instead of paying someone $300 to $400 for tax preparation, we are giving people access to the refunds they should be receiving,” McIntyre said. “That money goes right back into the Chattanooga community, which helps families put food on the table and pay their bills.”
UTC offers a course called Introduction to Tax Preparation, taught by Assistant Professor Steve Davenport, that prepares students for the opportunity to volunteer with VITA. Students must complete IRS-certified training and pass four exams before working one-on-one with taxpayers.
“They have to pass a total of four exams with at least an 80%,” Davenport said, “so they are legitimate tax professionals by the time they’re done.”
After certification, students volunteer at the First Baptist Church of Chattanooga VITA site—within walking distance of the UTC campus—or at other VITA sites, including rural locations.
Davenport explained that the program’s impact has been significant.
“Last year, UTC students prepared just over 1,500 tax returns,” he said. “The average refund was just over $1,000, and when you factor in tax preparation fees, we estimate the students brought about a quarter of a million dollars into the local community.”
UTC accounting student Alex Lacina speaks with a community member while assisting with tax preparation.
According to accounting student Jacob Hamilton, a senior from Mount Juliet, Tennessee, the program offers him a learning experience that other classes do not.
Hamilton joined VITA after hearing about it in one of his accounting classes. He said he was drawn to it because it would give him a chance to help people while also gaining practical skills. He acknowledged how intimidating taxes can be for the average person and how important it is to help people bridge the gap and better understand the process.
“You study, take exams, and sometimes still feel like you don’t know what you’re doing,” Hamilton said. “This gives real-life experience. You’re actually helping someone, and that makes it click.”
Ainsley Henderson, a junior accounting major from Franklin, Tennessee, described how the program blends training with service and builds confidence within the student volunteers.
“You come in not knowing exactly what to expect, but you’re guided every step of the way,” she said. “You start by greeting clients, shadow experienced volunteers, and gradually learn how to complete returns yourself.”
Henderson also explained that you learn gradually as you go and that you do not have to know everything immediately.
“I ultimately just want to help people and then get pretty hands-on experience,” she said. “It’s pretty nerve-wracking, but I know it will be a good experience.”
Learn more
Gary W. Rollins College of Business
IRS Volunteer Income Tax Assistance
Senior accounting major Jacob Hamilton works on a laptop during a VITA tax preparation session.
