Last year, the proportion of tax filers that received a refund was 25%. An accountant believes this upcoming tax year will have a smaller proportion of tax refunds than the proportion from last year. Interested in studying this further, the accountant samples a few of their clients and determines the proportion that receive a refund for this upcoming tax year is 19%. As the accountant sets up a hypothesis test to determine if their belief about this upcoming tax year is correct, what is the accountant's claim