You have just completed a tax return for a client (maybe at the VITA program? your client owes approximately three hundred dollars this year. In the past two years your client always received a refund of approximately two hundred dollars You double check the return. and everything has been entered correctly. What can have happened to cause your client to go from having a refund to owing money? use the tax framework and think about what may have changed in the current year to cause a balance due on the return.