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This study explores the under-researched area of interactions between external tax providers and clients. While prior research has examined interactions (e.g., Gibbins et al. 2001) between auditors and their clients and persuasion tactics used by auditors (e.g., Perrault and Kida 2011), similar research has not been conducted with regard to tax providers and their clients. Thus, this study explores actual tax provider-client interactions. In particular, we focus on the characteristics and resolution of contentious issues and the types of persuasive tactics that are employed. Based on responses from 89 tax providers and 47 tax clients, we provide rich, detailed data that indicates that while contentious issues are common, tax providers and clients are often able to reach agreement; persuasive tactics that focus on the possibility of IRS penalties are commonly used and are perceived as quite effective; and the process of resolving these issues can be quite stressful, even when tax providers are able to convince the client that their initial position is the right one.
Donna Bobek Schmitt, University of South Carolina
Derek W Dalton, Clemson University
Amy M Hageman, Kansas State University
Robin Rae Radtke, Clemson University