SOI-261 Justification Statement

Note to: Glenn P. Kirkland

IRS Reports Clearance Office

Tax Forms and Publication SE:W:CAR:MP:T:T:SP

From: Kevin Cecco

Chief, Statistical Support Section

Statistics of Income RAS:S:S:S

Subject: OMB Approval Request for 4131

Focus Groups– SOI-261

Attached is the documentation needed by the Office of Management and

Budget for their review of the 4131 Focus Groups

Groups – SOI-261. The burden associated with this study is 1,496 hours.

If you have any questions regarding this project, please direct them to me at (202) 874-0464.

Attachments:

Cover Memorandum to OMB

OMB Form 83-C

Clearance Request

Attachments

Screener/Questionnaire

Moderator’s Guide

Scenarios

NOTE TO THE REVIEWER OF: OMB Clearance # 1545-1349

From: Kevin Cecco

Chief, Statistical Support Section

Statistics of Income RAS:S:S:S

Subject: OMB Approval for 4131 Focus Groups –

SOI-261

Please accept the enclosed materials for approval under the OMB Clearance package 1545-1349, "Cognitive and Psychological Research". In accordance with our agreement with OMB, I am submitting a brief description of the study and the materials to be used in the study at least two weeks in advance of the start of the study.

The total estimated burden for this study is 1,496 hours.

If there are any questions regarding this project, please direct them to me at (202) 874-0464.