SOI-370 - Field Exam Taxpayer Experience Improvement; SOI-375 - Employment Tax Outreach; SOI-376 - TAS 2010 Tax Forums; SOI-377 - SB/SE 2010 Tax Forums; SOI-378 - MLISO 2010 Focus Group Interviews

Appendix B. Screener’s Guide for the “Credit Reports, Tax Compliance and Public Notices of Lien” Focus Group

Appendix B: Screener’s Guide for the “Federal Tax Liens, the General Public and Credit Report Considerations” Focus Group

Hello, my name is _______ and I am an employee of the Internal Revenue Service. I am recruiting approximately 20 tax practitioners to participate in one of the focus group discussions that will be held during this tax forum. Management at the IRS has asked me to gather ideas and opinions about how notices of federal tax lien and tax liabilities affect taxpayers, their credit report and their ability to meet future financial obligations.

First, may I ask you a qualifying question?

Question #1: Do you have a client(s) who has received a Notice of Federal Tax Lien in the last two years or who have any federal tax liabilities that remain unpaid?

If the answer is yes, then ask Question #2

If the answer is no, thank the practitioner for stopping to talk with you.

Question #2: Would you be interested in providing input about how federal tax liens or tax liabilities impact your clients and their credit circumstances?

If the answer is yes, then invite the practitioner to participate in the focus group.

We would like to invite you to participate in the focus group titled “Federal Tax Liens, the General Public and Credit Report Considerations” with about nine other tax practitioners. Again, we want to hear your opinions, views and ideas. The session should take approximately two hours and will be held on __ (day) __ at __ (time) __ in Room __________.

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this focus group is
1545-1349. We estimate the time required to be two hours. Also, if you have any comments regarding the time estimates associated with this study or suggestions on making this process simpler, please write to:

Internal Revenue Service

Tax Products Coordinating Committee

SE:W:CAR:MP:T:T:SP

1111Constitution Ave. NW

Washington, DC 20224

Appendix C: Moderator's Guide for the “Federal Tax Liens, the General Public and Credit Report Considerations” Focus Group

Hi! My name is ____________ and I’m a focus group moderator from the Internal Revenue Service. This is my co-moderator ______________.

The Small Business/Self-Employed Division of the IRS wants to know how notices of federal tax lien and tax liabilities affect taxpayers, their credit report and their ability to meet future financial obligations. Through our discussion today, we would like to gather your opinions, experiences, and suggestions so we can provide this information to the SB/SE Collection Division.

Before we start, let me ask how many of you have ever participated in a focus group before? For those of you who have not, let me explain what it is. A focus group is research tool used to gather ideas and opinions from a group of individuals with a common characteristic or experience by means of directed discussion.

We have some ground rules that I would like to go over:

• We have arranged this room for you to speak with us. We only need to know your first name in order to keep the discussion moving.

• There are no right answers and there are no wrong answers. Everyone’s opinion is valuable so I’d like everyone to participate. If you find yourself having a totally different opinion from the rest of the group, I need to hear it because there may be a sizable portion of tax practitioners who share your opinion.

• Please speak one-at-a-time, loudly, and clearly.

I will be watching our time and directing our conversation. My co-moderator will be the note taker. Because it’s hard to listen to your comments and capture everything, we will also tape this session. The tape will only be used to refresh our memory and to ensure that we convey your ideas and opinions accurately in the report. No names or other identifying information will be used in the report. Once the report is written, the tape is destroyed.

We will be here no more than two hours. There will be no formal break; however, if you need to stretch, go to the restroom, or walk around a little, please feel free to do so but please come back quickly. Your comments are very important to us. Please silence your cell phones.

We are required by law to report to you the OMB control number for this public information request. That number is 1545-1349.

(**NOTE TO MODERATOR: the purpose of this focus group is to discuss perceptions about federal tax liens (statutory lien and the public notice of federal tax lien) and their impact on the taxpayer, their credit report, and economic circumstances. If the discussion starts to gravitate towards IRS systemic problems, policies, or processes, direct it back on point as soon as possible.)

WARM UP

Please tell us your first name (only), how long you have been in business and the types of clients you represent (individual or business).

(Note: Go around the table)

TAX LIABILITIES

We are here to talk about collection issues relating to federal tax liabilities, associated federal tax liens, and to discuss what impact they have on your clients. I’d like to begin our discussion by getting some background information about your clients and the types of taxes they owe.

What are the income levels of the clients you serve?

PROBE:

Low - $0 - $50,000

Medium- $50,000 -$150,000

High - $150,000 and up

(Probe Source –Publication 505)

What are the sources of your client’s tax liabilities?

PROBE:

Audit assessments

Balance Due from returns filed

Other

Tell me how they have tried to resolve their liabilities.

PROBE:

Installment Agreement

Offer in Compromise

Refund offset

Abatement

Haven’t tried to resolve

Statute expiration

How are these methods working for them?

FEDERAL TAX LIEN

I’d now like to focus the discussion on the perceptions you have about the federal tax lien and what impact(s) it has had on your clients.

What is your familiarity with the two types of federal tax liens – the statutory lien and the public notice of federal tax lien?

PROBE:

When does a ‘statutory’ lien arise (at assessment / demand for payment)?

Is the statutory lien known by any other names (the silent lien)?

Is the statutory lien enforceable?

Does a ‘notice’ have to be recorded? (The “notice” is the public record of the statutory lien, aka the notice of federal tax lien)

(Note to co-moderator: please note the participant’s awareness of the distinction between the two types of liens)

What is the general perception of the public notice of federal tax lien?

PROBE:
Does it get your client’s attention?
Do your clients feel it is fair?
Do your clients know how long it is valid?

What are some ways the public notice of federal tax lien has had an impact on your clients?

PROBE:
ability to borrow
ability to obtain or keep employment
federal employment
government contracts
sell property
meet living expenses

Which types of clients are most affected by the filing of the notice of federal tax lien? Why?

PROBE: Personal or Business?

If business, what type of industry are they in?

PROBE: Health, financial, real estate, manufacturing, legal

What are some ways the public notice of federal tax lien has an impact on the type of industry the taxpayer’s are in? (Note to Moderator: ask for specific examples)

I have one last question in this section about the public notice of federal tax lien. Last year at the tax forums, we asked focus group participants if they had encountered any situations with the notice of federal tax lien and home foreclosures.

Have any of your clients experienced this situation in the last year?

(If participants indicate they have clients who had a foreclosure, ask them to tell the group about their experiences)

ECONOMIC CIRCUMSTANCES AND IMPACTS ON CREDIT REPORTING

What kinds of circumstances or issues have a negative affect on your client’s credit report?

(Flip chart responses)

PROBE:
late payments
missed payments
bankruptcies
judgments
repossessions
lack of credit
notice of federal tax lien
divorce
identity theft

Of the examples you’ve listed, which ones have the greatest impact on your client’s credit rating?

(Note to moderator: ask participant’s to rate the top three issues)

Is the credit rating number assigned by credit agencies important to your clients? Why or why not?

Do you believe that the public notice of federal tax lien can impact your client’s credit report? How?

PROBE:
credit score
length of time on the credit report
ability to borrow
interest rates
insurance rates
employment prospects
impair or impede sale of property

FUTURE COMPLIANCE:

We talked about tax liabilities, tax liens and economic circumstances which impact a credit report. Now I’d like to get your thoughts about how these topics might play a part in your client’s future tax compliance.

How do you think the notice of federal tax lien can impact your client’s tax compliance decisions?

Do you have any ideas or suggestions on how to encourage overall voluntary compliance?

What are some other ways IRS can help your clients remain in compliance?

NATIONAL TAXPAYER ADVOCATE’S REPORT TO CONGRESS

By law¹, the National Taxpayer Advocate must submit a report to Congress each year. The annual report lists 20 of the most serious problems encountered by taxpayers. The report recommends how to resolve these issues and it offers suggestions on how the IRS can improve customer service and reduce taxpayer burden.

By a show of hands, how many of you are familiar with the annual report to Congress that the National Taxpayer Advocate submitted in December 2009?

Note to Moderator: Record Count. If none of the participants indicate they know about the report, this is a significant finding and should be duly noted. Move to the next section.

For those of you that raised your hand, how did you hear about the report?

PROBE:

Read it

Associate

News media

Professional publication

Websites

What issues mentioned in the 2009 report are you aware of?

PROBE:

Taxpayer Service

Exam

Collection: NFTL, Credit ratings, Credit bureaus, Future compliance

CONCLUSION

Are there any more comments or issues about the topics we’ve covered today that you’d like to discuss?

Thank you for all your help. As our partners in tax administration, your ideas and opinions are very important to us. Your participation here today is valuable and greatly appreciated.

Appendix D: Screener's Guide for “Allowable Living Expense Effectiveness and Impact” Focus Groups

Hello, my name is _______ and I am an employee of the Internal Revenue Service. I am recruiting tax practitioners to participate in one of the focus group interviews that will be held during this tax forum. Management at IRS has asked me to conduct the interviews at this forum to gather ideas and opinions about your experiences with the Allowable Living Expense Standards.

First, may I ask a few qualifying questions?

Question #1 – Do you have small business clients?

If the practitioner answers yes, ask question #2. If the answer is no, do not invite the participant.

Question #2 – Have you assisted any of your clients by using the Allowable Living Expense table in the last 2 years?

If the practitioner indicates that s/he has experience with assisting her/his clients by using the Allowable living Expense Standards in the last two years then invite the practitioner to participate in the focus group.

We would like to invite you to participate in the focus group on “Assessing the Impact of the Allowable Living Expense Standards for Taxpayers” with about nine other tax practitioners. Again, we want to hear your opinions, views and ideas. The session should take approximately 2 hours at _________________ am/pm in Room __________.

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this focus group is 1545-1349. We estimate the time required to be two hours. Also, if you have any comments regarding the time estimates associated with this study or suggestions on making this process simpler, please write to:

Internal Revenue Service

Tax Products Coordinating Committee

SE:W:CAR:MP:T:T:SP

1111Constitution Ave. NW

Washington, DC 20224

Appendix E: Moderator’s Guide for “Allowable Living Expense Effectiveness and Impact” Focus Groups

Hi! My name is ____________ and I’m a focus group moderator from the Internal Revenue Service. This is my co-moderator ______________.

The Small Business/Self-Employment Division of the IRS is requesting your feedback on the allowable living expense standards. We would like to gather your opinions, experiences and suggestions with the allowable living expense standards to assist us in this effort.

Before we start, I want to make sure that you have helped a client calculate their proposed tax payment using the current allowable living expense standards. Has anyone not helped a client calculate their proposed tax payment using the current allowable living expense standards? (Please excuse any participant from the focus group that has not used the ALE standards.) Let me ask how many of you have ever participated in a focus group before? For those of you who have not, let me explain. A focus group is a research tool used to gather perceptions, ideas, experiences and opinions from a group of individuals with a common characteristic or experience by means of directed discussion. Your common characteristics are your experiences calculating taxpayers' proposed tax payments using the current allowable living expense standards and you are all practitioners. The IRS has arranged this room during this conference for you to speak with us.

We have some ground rules that I would like to go over:

We only need to know your first name in order to keep the discussion moving.

There are no right or wrong answers. Everyone’s opinion is valuable so I’d like everyone to participate. Please speak one-at-a-time, loudly, and clearly.

I will be watching our time and directing your conversation. My co-moderator will be the note taker. Because it’s hard to listen to your comments and capture everything, we will also record this session. The recording will only be used to refresh our memory and to ensure that we convey your ideas and opinions accurately in the report. NO NAMES WILL BE USED IN THE REPORT. Once the report is written, the recording is destroyed.

You will be here about two hours. Please turn off/silence cell phones and/or beepers.

There will be no formal break; however, if you need to stretch, go to the restroom, or walk around a little, please feel free to do so but please come back quickly. Your comments (not mine) are very important to our client.

We are required by law to report to you the OMB control number for this public information request. That number is 1545-1349.

Warm Up (background)

The standards for the Allowable Living Expenses (ALE) were originally created on the premise that tax debtors must be allowed a fair amount of basic necessary living expenses while repaying their tax debt, but no more than what an average citizen spends, barring special circumstances. The standards were changed in 2007 to help eliminate the need for substantiation of basic living expenses in many situations. The standards are updated each year with the most current consumer expenditure data. You are here to talk about how those changes are affecting you as well as your taxpayers.

So let’s begin! I want you to give me your first name only, how long you’ve been in business, number of calculations you've made using the allowable living expense standards over the last two years and what types of returns you prepare. Note: Go around the table (Let participants know that this will be the only time you will go around the table. The rest of the group's time will be their discussion time.)

General Questions

What types of taxpayers do you see using the allowable living expense (ALE) standard?

Probe

Individual wage earners

Self employed

Small business owners

Is there one type of taxpayer more prevalent than the others needing your help with it?

If so, which one(s)?

Fairness

Do you feel the ALE standards promote fairness among all economic levels? 

What are your reasons for saying they are fair or not fair?

What do you think of the instructions on how to use the standards and tables on the IRS website?

Probe:

easy to understand

specific clarifications which would be helpful

What do you think of the instructions on how to apply the standards on the IRS website?

Is IRS applying the standards in a consistent manner among all economic levels?

Probe:

Reasons for or against (Stay away from leading the group in any certain direction)

Where else do you get help on the standards?

(list on flipchart)

How do feel about these sites as compared to the IRS website?

What do you think might make the standards easier to use? 

2007 Changes

(Provide the handout and give the practitioners a couple of minutes to look it over)

Did the 2007 change in Local Housing and Utilities Standard eliminate the need for verification of housing and utility expenses in the majority of your cases?

If not, what are the particular areas or items you still need to send in documentation?

Probe:

Higher vs. lower income taxpayers

Business owners vs. wage earners

Did the 2007 change in Local Transportation Standard eliminate the need for verification of transportation expenses in the majority of your cases?

If not, what are the particular areas you still need to send in documentation?

Probe:

Higher vs. lower income taxpayers

Business owners vs. wage earners

Has the addition of the minimum Out-of-Pocket Health Care standard eliminated the need for verification of these expenses in the majority of your cases?

If not, what are the particular areas you still need to send in documentation?

Probe:

Higher vs. lower income taxpayers

Business owners vs. wage earners

(Moderator setup) The IRS employee may determine that the facts and circumstances of a taxpayer’s situation indicate that using the standards is inadequate for the taxpayer to provide for basic living expenses, and may allow for actual expenses.  

Do employees deviate from the standards when the taxpayer has justified and documented the need for more than the standard allowable amount?

Probe:

Revenue officers

Employees at walk-in sites

Call centers

What type of expenses are they having you verify?

Future Changes

(Have participants refer back to the guide)

For future revisions of the Allowable Living Expenses, are there additional basic living expense items that are not already included in the National Standards?

(Do not lead the group in any certain direction.)

(List on Flip Chart)

Probe:

Food,

Housekeeping supplies,

Apparel and services,

Personal care products and services, and 

The miscellaneous allowance.

Do you believe the allowable living expense standards accurately depict taxpayer's expenses?

What are your reasons for thinking they do or don't?

Would you prefer to use actual expenses (which would include providing appropriate documentation and substantiation) for any of the expenses currently covered by the standards?

What are your reasons for choosing these actual expenses?

Conclusion

Are there any more comments or issues you’d like to discuss about this particular topic?

Thank you for all your help. As our partners in tax administration, your ideas and opinions are very important to us. We hope that by working together we can both become more effective. Your participation here today is valuable and greatly appreciated.

Handout for the
“Allowable Living Expense Effectiveness and Impact” Focus Group

Allowable Living Expense Standards

The Allowable Living Expense Standards (ALE) were created on the premise that tax debtors must be allowed a fair amount of basic necessary living expenses while repaying their tax debt; but no more than what an average citizen spends.

As of October 1, 2007, The Allowable Living Expense standards rely solely on the Bureau of Labor Statistics (BLS) and other governmental expenditure figures which are based on surveys of actual consumer expenditures. The ALE Standards are updated each March with BLS data from the prior year. The expenses covered by the standards are shown below, and include common expenses not considered in prior versions, such as cell phone expenses and out-of-pocket health care costs.

National Standards (income brackets were eliminated in 2007)

1. Food, Clothing and Other Items - These establish reasonable amounts for five necessary expenses and come from the BLS Consumer Expenditure Survey. Taxpayers are allowed the total National Standards amount monthly for their family size, without questioning the amounts they actually spend unless it exceeds the standard. The National Standards include:

a. Apparel and services: Includes shoes and clothing, laundry and dry cleaning, and shoe repair.

b. Food. Includes all meals, home and away.

c. Housekeeping supplies: Includes laundry and cleaning supplies; other household products such as cleaning and toilet tissue, paper towels and napkins; lawn and garden supplies; postage and stationary; and other miscellaneous household supplies.

d. Personal care products and services: Includes hair care products, haircuts and beautician services, oral hygiene products and articles, shaving needs, cosmetics, perfume, bath preparations, deodorants, feminine hygiene products, electric personal care appliances, personal care services, and repair of personal care appliances.

e. Miscellaneous: Is a percentage of the other categories and is based on BLS data.

2. Out-of-Pocket Health Care Expenses (new standard in 2007) - These establish reasonable amounts for out-of-pocket health care costs including medical services, prescription drugs, and medical supplies (e.g., eyeglasses, contact lenses). The table for health care allowances is based on Medical Expenditure Panel Survey data. Taxpayers and their dependents are allowed the standard amount monthly on a per person basis, without questioning the amounts they actually spend unless it exceeds the standard.

Local Standards include:

1. Housing and Utilities (cell phone allowance added to utilities and household categories expanded from three to five) - Standards are established for each county within a state and are derived from Census and BLS data. The standard for a particular county and family size includes both housing and utilities allowed for a taxpayer’s primary place of residence. Housing and Utilities standards include mortgage (including interest) or rent, property taxes, insurance, maintenance, repairs, gas, electric, water, heating oil, garbage collection, telephone and cell phone.

2. Transportation (second car allowance equal to first car allowance) - The transportation standards consist of nationwide figures for loan or lease payments referred to as ownership costs, and additional amounts for operating costs broken down by Census Region and Metropolitan Statistical Area. Operating costs include maintenance, repairs, insurance, fuel, registrations, licenses, inspections, parking and tolls. If a taxpayer has a car payment, the allowable ownership cost added to the allowable operating cost equals the allowable transportation expense. If a taxpayer has a car, but no car payment only the operating cost portion of the transportation standard is used to figure the allowable transportation expense. There is a single nationwide allowance for public transportation for taxpayers with no vehicle.

If actual taxpayer expenses are less than the ALE amount, employees in most cases will allow:

National Standards for Food Clothing, etc: standard amount

National Standards for Out-of-Pocket Health Care Standards: standard amount

Local Standards for Transportation: actual expenses

Local Standard for Housing/Utilities: actual expenses

Other expenses may be considered if they meet the necessary expense test - they must provide for the health and welfare of the taxpayer and/or his or her family or they must be for the production of income. This is determined based on the facts and circumstances of each case.

Appendix F: Screener’s Guide for the "Improving the Field Audit Process for Taxpayers” Focus Group

Hello, my name is _______ and I am an employee of the Internal Revenue Service. I am recruiting tax practitioners to participate in one of the focus group discussions that will be held during this tax forum. Management at the IRS has asked me to gather ideas and opinions about how to improve the audit process for taxpayers.

First, may I ask you a qualifying question?

Question #1: Have you represented any of your small business clients in a face-to-face audit with either a revenue agent (field) or tax compliance officer (office) in the last three years?

If the answer is yes, then invite the practitioner to participate in the focus group.

If the answer is no, thank the practitioner for stopping to talk with you.

We would like to invite you to participate in the focus group titled ‘Improving the Field Audit Process for Taxpayers’ with about nine other tax practitioners. Again, we want to hear your opinions, views and ideas. The session should take approximately 2 hours and will be held on __(day)__ at __(time) __ in Room __________.

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this focus group is 1545-1349. We estimate the time required to be two hours. Also, if you have any comments regarding the time estimates associated with this study or suggestions on making this process simpler, please write to:

Internal Revenue Service

Tax Products Coordinating Committee

SE:W:CAR:MP:T:T:SP

1111Constitution Ave. NW

Washington, DC 20224

Appendix G: Moderator’s Guide for the "Improving the Field Audit Process for Taxpayers” Focus Group

Hi! My name is ____________ and I’m a focus group moderator from the Internal Revenue Service. This is my co-moderator ______________.

The IRS has a strong commitment to improve our service to customers and, in that light, we are seeking important information about the audit process. We are developing a new service experience for the audit process. The IRS would like to get your feedback to help us improve the audit process with you and assist us in developing the right solutions prior to launching the new service experience.

Before we start, let me ask how many of you have ever participated in a focus group before? For those of you who have not, let me explain. A focus group is research tool used to gather ideas and opinions from a group of individuals with a common characteristic or experience by means of directed discussion.

We have some ground rules that I would like to go over:

The IRS has arranged this room during this conference for you to speak with us. We only need to know your first name in order to keep the discussion moving.

There are no right or wrong answers. Everyone’s opinion is valuable so I’d like everyone to participate. Please speak one-at-a-time, loudly, and clearly.

I will be watching our time and directing our conversation. My co-moderator will be the note taker. Because it’s hard to listen to your comments and capture everything, we will also tape this session. The tape will only be used to refresh our memory and to ensure that we convey your ideas and opinions accurately in the report. NO NAMES WILL BE USED IN THE REPORT. Once the report is written, the tape is destroyed.

We will be here about two hours. There will be no formal break; however, if you need to stretch, go to the restroom, or walk around a little, please feel free to do so but please come back quickly. Your comments are very important to us. Please turn off any cell phones and/or beepers.

We are required by law to report to you the OMB control number for this public information request. That number is 1545-1349.

Warm Up

Let’s begin! Please give me your first name only, how long you’ve been in business and what types of returns you prepare. Note: Go around the table.

General Questions

What type of tax professional are you? (CPA, Enrolled Agent, Unenrolled Agent, Attorney, or Other)

How many tax professionals work in your firm? (25 or fewer or more than 25)

How many times in the last 3 years have you represented a taxpayer in either a field or an office audit? (List counts for Field Audit or Office Audit)

Initial Contact and Preparation

What are your thoughts on the IRS' initial communication regarding what to expect during the audit process? (List on flipchart)

Type of communication

Message in the initial communication

Clarity of message in the initial communication

Effectiveness of the message in the initial communication in assisting you with understanding what to expect at an audit

How do you and your client secure information to assist you with understanding what to expect at an audit?

What additional information could the IRS provide to help you and your client prepare for an audit?

Communication

How often are you in communication with the IRS during the audit process?

How did you contact the IRS during the audit process? (List on flipchart and ask for a show of hands)

Face-to-face

Mail

Telephone

Other method

Which method do you prefer the IRS use to contact you? (Show of hands)

Face-to-face

Mail

Telephone

Other method

How do you resolve questions you may have during the audit process?

(Probe: Other professionals, online, contact the IRS)

Which of the following communication methods would help make the audit experience easier? (List on flipchart and ask for a show of hands)

E-mail

Text messages

Webinars

Pod casts

Face book or other social networking sites

Password protected Web site

Videoconferencing

How could the IRS use the communication methods you prefer to make the audit experience easier?

Would it enhance the audit process if you were able to exchange tax information using secure e‑mail, secure Web site, video conferencing, or another method? If so, how?

What concerns, if any, do you have with using secure e-mail, secure Web site, video conferencing, or another method?

Length of Audit

Can you describe your feelings about the amount of time you spend resolving an issue in the audit process?

What steps in the audit process took a long time? (List on flipchart)

Initial contact

Securing the records requested

The initial appointment

Examiner reviewing the books and records

Closing conference

Of the steps that took a long time in the audit process, which step do you feel should be eliminated or streamlined? How?

Initial contact

Securing the records requested

The initial appointment

Examiner reviewing the books and records

Closing conference

Are there any specific audit issues or line items you feel the IRS requests too much information or takes too long to process the paperwork?

Books and Records

Previous focus groups have indicated that practitioners can face challenges in obtaining books and records from clients. Some common issues included the following: self-employment income; rental income; mileage and auto related expenses; and travel and entertainment expenses.

What is the most effective way to help taxpayers improve poor books and records? (List on flipchart)

Record keeping software

Track and organize receipts and records related to their tax return year-round

Labeling and storing business receipts and records

Periodic reminders

Electronic/scanning of receipts

Other methods

What kind of guidance do you provide your client on maintaining their books and records?

What additional types of tools or guidance would assist your client with maintaining their books and records?

New Service Experience for the Audit Process

Now, we are going to show you some ideas for ways we could improve the audit experience. We have five concepts we are interested in finding out what you think. I am going to give you 2 minutes to review each concept. Please indicate on the handout how beneficial you think this service change would be. On a scale of 1 to 5 with 1 being no benefits and 5 being excellent benefits. (List on flipchart the scale and questions)

Scale: 1 – No benefits

2 – Fair benefits

3 – Not ratable

4 – Good benefits

5 – Excellent benefits

Questions: How did you rate the concept?

Why did you give it that score?

How would this service idea improve the audit process?

Can you think of anything else that would make this service idea better?

Concept 1: Self Service Audit (Handout)

Concept 2: E-Receipts Store & Share (Handout)

Concept 3: Virtual Audit (Handout)

Concept 4: Audit Collaboration Tool (Handout)

Concept 5: Taxpayer Rating (Handout)

Concepts 1 – 5 handouts are in a separate Microsoft PowerPoint document (filename: Audit Process Focus Group Concept Boards 050610.ppt).

Overall Improvement Ideas

If you could design the ideal audit experience (short of eliminating it all together!), are there any other ideas you have that you think we should explore?

Conclusion

Are there any more comments about the audit process experience that you would like to discuss before we end this session?

This has been an informative and helpful discussion. Thank you again for your participation in our focus group session.

Concept Boards for the
“Improving the Field Audit Process for Taxpayers” Focus Group

Concept 1: Self Service Audit

Concept 2: E-Receipts Store & Share

Concept 3: Virtual Audit

Concept 4: Audit Collaboration Tool

Concept 5: Taxpayer Rating

1 Section 7803(c)(2)(B)(ii) of the Internal Revenue Code