SOI-273 - Small Business Owner’s and Tax Preparers Awareness and Experience with the Taxpayer Advocate Service Research Project (TBD)

Appendix A

Dear <<Name>>:

The IRS is conducting a study to learn if small business owners are aware of some of the services available to them from the IRS. We would like you to participate in this effort.

You were randomly selected to participate in our study and should receive our survey in about a week. When the survey arrives in the mail, please take a few minutes to fill it out and return it in the envelope provided.

Your thoughts and experiences are important to us.

Thank you in advance for your help.

Form XXXXX (8-2007) Catalog Number XXXXX Department of the Treasury-Internal Revenue Service

Dear <<Name>>:

The IRS is conducting a study to learn if tax professionals are aware of some of the services available to them from the IRS. We would like you to participate in this effort.

You were randomly selected to participate in our study and should receive our survey in about a week. When the survey arrives in the mail, please take a few minutes to fill it out and return it in the envelope provided.

Your thoughts and experiences are important to us.

Thank you in advance for your help.

Form XXXXX (8-2007) Catalog Number XXXXX Department of the Treasury-Internal Revenue Service

The Internal Revenue Service is conducting a study with small business owners and we’d like to include your opinions. We will be asking about your awareness and use of some IRS services. Your participation is voluntary, and responses will be kept confidential. The survey should take about 10 minutes to complete. Please return the completed survey using the included postage paid envelope. Thank you!

1. How long has your firm been in business? (write in the number of years)

years

2. Who is responsible for preparing your business tax returns? (mark one)

____A professional tax preparer
____I prepare and file my IRS business tax return
____A friend or family member completes my IRS tax return
____A free tax preparation site (e.g. Volunteer Individual Tax Assistance (VITA) or similar site)
____An employee(s) prepares and files the return(s)
____Other (please describe)__________________________________________________

3. How do your prefer to get information about taxes or tax law changes? (mark all that apply)

_____TV, Radio, Newspapers, Books or Other Media

_____Tax Preparers

_____The IRS Website, irs.gov

_____Other Internet Websites

_____IRS Forms and Instructions

_____The IRS 800-TAX-1040 (1-800-829-1040)

_____Seminars

_____Professional Associations/Organizations

_____Other (please describe)__________________________________________________

Please indicate your level of agreement with the following statements. (Select one per row)
		Strongly Disagree	Disagree	Neutral	Agree	Strongly Agree
a.	I generally trust the IRS.					
b.	I believe IRS correctly handles tax matters.					

5. If you have experienced a problem with the IRS in the past two years, what type of representation did you have?

I have not experienced a problem with the IRS in the past two years.
I have experienced a problem with the IRS in the past two years and I …	Represented myself
	Was represented by a CPA or attorney
	Was represented by my tax preparer

6. Are you aware of any an organization(s) within the IRS that helps taxpayers solve tax problems? (mark one)

Yes
No
Don’t Know

7. Have you heard of the IRS’s Taxpayer Advocate Service (TAS)? (mark one)

Yes
No	(go to Question 11)
Don’t Know

8. How did you hear about the Taxpayer Advocate Service (TAS)? (mark all that apply)

_____Have not heard about the TAS (go to Question11)

_____TV Advertising

_____Radio Advertising

_____Newspaper/Magazine Advertising

_____Outdoor/Billboard Advertising

_____Poster

_____IRS Publication or Form

_____IRS letter

_____IRS brochure from the IRS

_____IRS’ Website, irs.gov

_____Other Internet Websites

_____Promotional materials such as pens, rulers, etc.

_____Email message from the IRS talking about TAS

_____Friend or family member

_____Accountant / professional preparer

_____Other (please describe)__________________________________________________

9. Within the past year have you contacted the IRS’ Taxpayer Advocate Service (TAS) for help with a tax problem? (The IRS’ Taxpayer Advocate Service is dedicated to helping taxpayers resolve tax problems that have not been resolved through normal IRS channels.) (mark one)

Yes
No	(go to Question 11)
Don’t Know

10. Which of the following motivated you to contact the Taxpayer Advocate Service (TAS)? (mark one)

_____TAS does not charge a fee

_____TAS can cut through red tape

_____TAS will provide a prompt response to your problem

_____TAS provides assistance in different languages

_____Other (please describe)________________________________________________________

_____Don’t Know

11. Why did you contact the IRS’s Taxpayer Advocate Service (TAS)? (mark all that apply)

_____Did not contact TAS (go to Question 11)

_____You received an IRS notice about a tax problem

_____You were suffering, or is about to suffer, a significant hardship (e.g., loss of job)

_____You could not pay for additional services

_____You are facing the threat of adverse action

_____You are unsure how to get help from the IRS

_____You will incur significant cost (including fees for professional representation)

_____You want to check on the status of your refund

_____The IRS has not responded timely to you

_____Were about to suffer long term adverse impact or harm (e.g., loss of home)

_____You did not receive a response within 30 days or by the date promised

_____ Established IRS systems or procedures have failed to resolve the problem or dispute

_____ Other (please describe)__________________________________________________

_____Unsure or do not know

12. Within the past year, why didn’t you use the services of the Taxpayer Advocate Service (TAS)? (mark all that apply)

____I used TAS services

____Did not need help

____Was not aware TAS existed

____Did not know how to contact TAS

____Did not believe TAS could help

____Did not want to use TAS

____Other(please describe)_______________________________________________________

13. How likely are you (your business) to contact the Taxpayer Advocate Service (TAS) in the future? (mark one):

Very Likely

Likely

Neutral

Unlikely

Very Unlikely

14. If you have received assistance from the Taxpayer Advocate Service (TAS) within the past year, how satisfied are you with the assistance you received? (mark one):

Very Satisfied

Satisfied

Neither

Dissatisfied

Very Dissatisfied

Did Not Use TAS

Thank you for completing our survey!

Please mail the survey to the IRS in the enclosed self addressed stamped envelope or to:

IRS

P.O. Box 44976

Mail Stop TA771

Indianapolis, IN 46244

Privacy Act Information: Our authority for requesting this information is 5 USC 301 and 26 USC 7801. The primary purpose for requesting the information is to identify taxpayer/customer service needs. This will be determined, in part, by surveying tax professionals. Providing information is voluntary. Tax return and tax return information may not be disclosed except as provided by 26 USC 6103. Not providing all or part of the information may result in IRS not being able to include your experiences and opinions in the voluntary research. IRS employees are restricted by law from disclosing participant information unless authorized by 26 U.S.C. 6103 and the Privacy Act.

The Internal Revenue Service is conducting a survey among tax professionals who prepare individual income tax returns and we’d like to include your opinions. We will not be asking anything about you or your client’s tax filings. This survey should take about 10 minutes to complete and we’d appreciate your participation. Thank you!

1. How many filing seasons have you professionally prepared Federal income tax returns? (mark one)

Less than 2

2 - 4

5 - 9

10 - 19

20+

2. Which of the following best describe your practice? (mark one)

CPA	Unenrolled Agent
Tax Attorney	Enrolled Agent	Other

3. Approximately what percent of your clients have encountered a problem(s) with the IRS that could not be solved by going through the normal IRS channels? (mark one)

Less than 1%

1 – 4%

5 – 9%

10 - 24%

25+%

4. Are you aware of any an organization(s) within the IRS that helps taxpayers solve tax problems? (mark one)

Yes
No
Don’t Know

5. Have you heard of the IRS’s Taxpayer Advocate Service (TAS)? (mark one)

Yes
No	(go to Question 10)
Don’t Know

6. How did you hear about the Taxpayer Advocate Service (TAS)? (mark all that apply)

_____Have not heard about TAS (go to Question10)

_____TV Advertising

_____Radio Advertising

_____Newspaper/Magazine Advertising

_____Outdoor/Billboard Advertising

_____Poster

_____IRS Publication or Form

_____IRS letter

_____IRS brochure

_____IRS’ Website, irs.gov

_____Other Internet Websites

_____Promotional materials such as pens, rulers, etc.

_____Email message from the IRS talking about TAS

_____Friend or family member

_____Another accountant / professional preparer

_____Other (please describe)__________________________________________________

7. Within the past year, how many taxpayers have you either referred to the IRS’s Taxpayer Advocate Service (TAS) or contacted the TAS directly on their behalf? (The IRS’ Taxpayer Advocate Service is dedicated to helping taxpayers resolve tax problems that have not been resolved through normal IRS channels.) (mark one)

0

(go to Question10)

1

2 - 4

5 - 9

10 - 19

20+

8. What message motivated you to contact the Taxpayer Advocate Service (TAS) or refer your clients to the TAS for help? (mark one):

_____TAS does not charge a fee

_____TAS can cut through red tape

_____TAS will provide a prompt response to your problem

_____TAS provides assistance in different languages

_____Other (please describe)_____________________________________________________

_____Don’t Know

9. Why do you contact or refer taxpayers to the IRS’s Taxpayer Advocate Service (TAS)? (mark all that apply)

_____Did not contact or refer anyone to TAS (go to Question10)

_____The taxpayer received notice of a problem

_____You did not have time to help the taxpayer

_____The taxpayer is suffering, or is about to suffer, a significant hardship (e.g., loss of job)

_____The taxpayer could not pay for additional services

_____The taxpayer is facing the threat of adverse action

_____The taxpayer is unsure how to get help from the IRS

_____The taxpayer will incur significant cost (including fees for professional representation)

_____The taxpayer wants to check on the status of their refund

_____The IRS has not responded timely to my client

_____The taxpayer was about to suffer long term adverse impact or harm (e.g., loss of home)

_____The taxpayer did not receive a response within 30 days or by the date promised

_____ Established IRS systems or procedures have failed to resolve the problem or dispute

_____ Other (please describe)__________________________________________________

_____Unsure or do not know

10. What is your preferred method for getting information about how the Taxpayer Advocate Service (TAS) can help you? (mark all that apply)

_____Tax Services (e.g., produced by private vendors)

_____Tax Publications

_____Other Tax Preparers

_____The IRS Website, irs.gov

_____Other Internet Websites

_____IRS Forms and Instructions

_____IRS Tax Practitioner Hotline

_____IRS 1-800-829-1040 (800-TAX-1040)

_____Seminars

_____Professional Associations/Organizations

_____IRS Tax Forums

_____email

_____Other (please describe)__________________________________________________

11. What time frame would be the most effective for the Taxpayer Advocate Service (TAS) to advertise its services? (mark one)

_____During the January to April tax season

_____Right after tax season –during the May to August period

_____All year round

_____Don’t know

Within the past year, why didn’t you use the services of the Taxpayer Advocate Service (TAS)? (mark all that apply)

____I used TAS services or referred a client to TAS

____Was not aware TAS existed

____Did not know how to contact TAS

____Did not believe TAS could help

____Unsure if the TAS could help

____Client did not want to use TAS

____Other(please describe)_______________________________________________________

12. If you have received assistance from the Taxpayer Advocate Service (TAS) within the past year, how satisfied are you with the assistance you received? (mark one):

Very Satisfied

Satisfied

Neither

Dissatisfied

Very Dissatisfied

Did Not Use TAS

Thank you for completing our survey!

Please mail the survey to the IRS in the enclosed self addressed stamped envelope or to:

IRS

P.O. Box 44976

Mail Stop TA771

Indianapolis, IN 46244

Privacy Act Information: Our authority for requesting this information is 5 USC 301 and 26 USC 7801. The primary purpose for requesting the information is to identify taxpayer/customer service needs. This will be determined, in part, by surveying tax professionals. Providing information is voluntary. Tax return and tax return information may not be disclosed except as provided by 26 USC 6103. Not providing all or part of the information may result in IRS not being able to include your experiences and opinions in the voluntary research. IRS employees are restricted by law from disclosing participant information unless authorized by 26 U.S.C. 6103 and the Privacy Act.

<<Name>> Internal Revenue Service

<<Address>> P.O. Box 44976

<<City>>, <<State>> <<Zip>>> Mail Stop TA 771

Indianapolis, IN 46244

<MONTH> <DAY>, 2007

Dear <<Name>>:

We recently sent you a survey concerning services offered by the Internal Revenue Service (IRS). Small business owners, like yourself, are being asked to share information about your knowledge and use of some IRS customer services. We know that small business owners are very busy, so we kept the survey short and will use your response(s) to better serve small business owners.

• If you have already returned the survey, thank you.

• If you have not responded, please take a few minutes to complete this survey and return it in the postage paid envelope provided.

We are very interested in your opinions and experiences with IRS customer services. Thank you for your help with this important study.

Sincerely,

Thomas R. Beers,

Internal Revenue Service

Director of TAS Research and Analysis

Enclosures

<<Name>> Internal Revenue Service

<<Address>> P.O. Box 44976

<<City>>, <<State>> <<Zip>>> Mail Stop TA 771

Indianapolis, IN 46244

<MONTH> <DAY>, 2007

Dear <<Name>>:

We recently sent you a survey concerning services offered by the Internal Revenue Service (IRS). Tax professionals, like yourself, are being asked to share information about your knowledge and use of some IRS customer services. We know that you are very busy, so we kept the survey short and will use your response(s) to better serve tax professionals.

• If you have already returned the survey, thank you.

• If you have not responded, please take a few minutes to complete this survey and return it in the postage paid envelope provided.

We are very interested in your opinions and experiences with IRS customer services. Thank you for your help with this important study.

Sincerely,

Thomas R. Beers,

Internal Revenue Service

Director of TAS Research and Analysis

Enclosures

Dear <<Name>>:

We recently sent you a survey asking for your help with a study of small business owners. We want to know if you are aware of some IRS services available to small businesses.

• If you have already completed and sent the survey back to us,

thank you!

• If not, please take a few minutes today to complete and return the survey.

We appreciate your participation.

Thank you!

Form XXXXX (8-2007) Catalog Number Department of the Treasury-Internal Revenue Service

Dear <<Name>>:

We recently sent you a survey asking for your help with a study of tax professionals. We want to know if you are aware of some IRS services available to tax preparers.

• If you have already completed and sent the survey back to us,

thank you!

• If not, please take a few minutes today to complete and return the survey.

We appreciate your participation.

Thank you!

Form XXXXX (8-2007) Catalog Number Department of the Treasury-Internal Revenue Service