Menu
Tax Notes logo

Learning Tax Means Learning People

Posted on Nov. 16, 2020
Philip Wolf
Philip Wolf

Philip Wolf (@Philip_Wolf10 on Twitter; philip.wolf@law.nyu.edu) is an associate at Antolin Agarwal LLP in Walnut Creek, California. He is pursuing an LLM in taxation at New York University School of Law and is a member of the California State Bar and the U.S. Tax Court bar.

In this article, the author considers the importance of being able to read clients and colleagues in legal practice.

An undergrad professor once told me, “If people could read my mind, I’d get punched in the face a lot.” At the time, I chuckled and rolled my eyes, secretly thinking, “That’s a bit over the top!” (perhaps saving myself from being punched in the face). I’ve since come to realize that learning how to read others is critical in becoming a skilled tax practitioner.

One East Coast multistate tax lawyer I respect a great deal put it bluntly: “Being a good tax lawyer doesn’t just mean knowing tax. It means knowing people, too.” Being able to interact effectively in the tax world is vital. The stakes couldn’t be higher. The difference between knowing how to read others and not knowing how to do so can be our jobs, our clients, our livelihoods, and our reputations. When we succeed, we are more likely to achieve the results we seek. We’re also more likely to bring out the best qualities in our colleagues, adversaries, government officials, and fact finders. It’s a win-win.

In these days of the COVID-19 pandemic, most interpersonal relationships take on a healthy dose of the pantomime. Confined to the dark recesses of my home office (which is really just a spare room in my house), I don’t have the luxury of grabbing a cup of coffee with any of the three attorneys I work for, much less observing whether they are relaxed, harried, or multitasked at any particular moment. Still, I’ve needed to figure out the type of work product they prefer, the research they want me to conduct, and the times to contact or refrain from contacting them when I am unsure how to proceed. They, in turn, need to understand my strengths, self-doubts, and overall skill level without seeing me in person.

My supervisors mainly train me through phone instructions. Equally important, I learn from them through their role-modeling with clients, opponents, and each other. I have witnessed them carefully plan meetings with various state and local governmental agencies. During the actual event, their advocacy goes beyond the merits of their arguments. It takes the form of selecting words suitably geared toward the other person, modulating their voices when the message needs amplification, or — that most powerful tool of all in negotiations — uttering a humorous quip when things heat up a bit too much.

The attorneys listen attentively to their adversaries for the faintest quiver, which may indicate undue nervousness; bravado, which may indicate bluffing; or overconfidence, which may indicate insecurity. They pay attention to easily overlooked details, such as long pauses between sentences or at unexpected moments. Those kinds of subtleties can be big giveaways. The attorneys know when to be collaborative (most of the time), but they are also skilled in becoming assertive when the other side is simply not being fair or completely forthcoming. Their choice of tactics depends not only on substance but also on what’s being broadcast between the words.

The same approach applies to clients. I’ve watched them triage a client on intake by observing how he came across, not just the type of case he presented. Once a client is engaged, my mentors know how to make him feel relaxed and to anticipate any worries. Establishing trust and credibility with a client (and even with the opposition) is just as big a part of the job as writing briefs, examining spreadsheets, or creating structure decks.

One of my lifelong passions is improving and honing my social cueing. Little did I anticipate how important it would be in tax practice! By modeling the attorneys I work for, I have begun to develop my own professional markers, many of which aren’t rocket science. For instance, as a fairly compulsive talker, I’m working on becoming a better listener. It’s vital for tax negotiations because it helps me tune into others and tune out my ego. As the old saying goes, you can’t ever listen yourself into trouble!

I’ve been influenced greatly by a book called The Code of Trust, which categorizes people into two types: people-oriented (they are more oriented toward building relationships with others) or task-oriented (they focus on data and facts and appreciate getting to the point). Moreover, people have one of two communication styles: direct (they do their best thinking while they speak) or indirect (they do their best thinking before they speak). Those classifications are context specific. A people-oriented direct communicator at home might be a task-oriented indirect communicator in the office.

But while studying others has been important recently, I want to put those skills into action. I’m not yet equipped to represent a paying tax client in court. Luckily, before I started my current job, I had the opportunity to appear in a pro bono case. I spent three days reviewing every single document and getting panic attacks every time I conjured up something that might defeat our position. I read everything I could about the judge and my anticipated opposition. I felt loaded for bear.

On the day of the trial, I triple-checked to make sure my Zoom background was appropriate. I put on my best suit and perfectly dimpled tie. I practiced my opening: “May it please the court.” I reminded myself to speak slowly and confidently, to maintain eye contact with the judge, and to watch for signs that he was tracking my argument. I memorized repartees for my anticipated opposition.

With clammy palms, I signed onto Zoom. Where was my opposition? I couldn’t locate anyone appearing on the other side.

As I watched the judge resolve cases before mine, I squinted at the screen, trying to decipher each one of his movements and to understand his communication style. “Did the fact that he just crossed his arms mean he’s having a bad day? Did the fact that he asked the person in front of me many questions mean he was a people-oriented direct communicator?” My mind raced frenetically. When the clerk finally called my case, I barely whispered my name and bar number. I was about to launch into my prepared argument when the judge picked up my petition, scanned it, and mumbled anticlimactically, “Sounds good; granted. Clerk, call the next case, please.”

So much for my maiden voyage. I didn’t get a chance to read the judge, but I did get an enhanced understanding of the importance of doing that. As I progress in my career, I will continue to practice reading and understanding others as much as I practice reading and understanding the tax code.

Copy RID