LMSB
Corporate Compliance Survey 2009
For this survey, you will be asked to providing ratings for 25 statements.
1. Economic Implications
First, I’d like you to tell us the impact of the following four items on your company. For each one, please tell me whether the impact on your company is critical, high, moderate, low, or has no impact.
Critical impact………………………………………..5
High impact…………………………………………..4
Moderate impact……………………………..……..3
Low impact…………………………………...………2
No impact……………………………………….……1
[Interviewer, do not read] Don’t know/Refused…99
What impact is the current economic situation having on:
Tax department staff reductions that directly affect your Corporations’ ability to manage tax audits?
Accounting and general staff reductions that indirectly affect your Corporations’ ability to manage audits?
Increasing pressure for your corporate tax department to seek the most advantageous conditions to reduce the corporation’s effective tax rate?
Increasing the need for quick solution to refunds?
What are your suggestions on how the IRS help Corporations weather the current economic conditions?
____________________________________________________________________--
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2. Issue Resolution – Domestic Tax Law
Next, please rate your satisfaction with LMSB’s performance on the following seven domestic tax law issues. For each item, please tell me whether you are very satisfied, somewhat satisfied, neither satisfied nor dissatisfied, somewhat dissatisfied or very dissatisfied.
Very satisfied…………………………………….5
Somewhat satisfied…………….………………..4
Neither satisfied nor dissatisfied ………..……..3
Somewhat dissatisfied…..……………...………2
Very dissatisfied…………………………….……1
[Interviewer, do not read] Don’t know/Refused…99
How satisfied are you that:
LMSB is making it easier for corporations to voluntarily comply with domestic tax law.
The issue resolution process is becoming faster.
The issue resolution process is becoming easier.
The issue resolution process is becoming more equitable.
Taxpayer perspectives are being incorporated into LMSB audits/processes to improve domestic tax law service.
LMSB is working with taxpayers to find innovative and creative ways to complete the examination in less time with fewer burdens.
LMSB enforcement action improves voluntary compliance.
LMSB is providing taxpayers with timely guidance and outreach.
The working relationship between LMSB and corporations is becoming more transparent.
Issue Resolution – International Tax Law
3. Do you conduct business internationally?
Yes…………………………………………………………….1
No…………………………………………………………..….2
[Interviewer note: Do not read] Don’t know/Refused……..3
Now, please rate your level of satisfaction with the following ten international tax law items, using the same scale from very satisfied to very dissatisfied [Interviewer note: please repeat full scale if needed].
4. How satisfied are you that:
LMSB is making it easier for corporations to voluntarily comply with International tax law.
The issue resolution process is becoming faster.
The issue resolution process is becoming easier.
The issue resolution process is becoming more equitable.
Taxpayer perspectives are being incorporated into LMSB audits/processes to improve international tax law service.
LMSB is working with taxpayers to find innovative and creative ways to complete the examination in less time with fewer burdens.
LMSB enforcement action improves voluntary compliance.
LMSB is providing taxpayers with timely guidance and outreach.
The working relationship between LMSB and corporations is becoming more transparent.
Transfer pricing helps your corporation move around your tax obligations to the nation with the lowest taxes.
5. [Programming: If very or somewhat satisfied in Q4a, ask:} How likely do you think this transfer pricing trend to move tax obligations to the nation with the lowest taxes will continue? Would you say?
Very likely…………………..…5
Somewhat likely……………...4
Neutral………………………...3
Somewhat unlikely…………..2
Very unlikely………………….1
4. Tiered Issues
The next few questions are about tiered issues. Tiered issues are existing and emerging compliance issues that are classified into three tiers. [Interviewer note: If respondent needs more information, say: Tier 1 issues are those of high strategic important, Tier 2 issues are issues involving potential high noncompliance and/or significant compliance risk, and Tier 3 issues are issues of industry importance.]
4a. Are you aware of the tiered issue system that LMSB is now using?
Yes…………………………………………………………….1
No…………………………………………………………..….2 [Skip to Q5]
[Interviewer note: Do not read] Don’t know/Refused……..3
4b. Have you encountered tiered issues within your past examination?
(Split analysis by yes/no)
Yes…………………………………………………………….1
No…………………………………………………………..….2
[Interviewer note: Do not read] Don’t know/Refused……..3
Please rate your level of satisfaction with the following five tiered issue items. Again, the scale is very satisfied, somewhat satisfied, neither satisfied nor dissatisfied, somewhat dissatisfied, or very dissatisfied.
How satisfied are you that:
The tiered issue system provides consistent resolution of these issues with the IRS.
The tiered issue system shortens the audit cycle, or the time span between opening conference and final resolution.
The tiered issue system helps IRS devote resources to non-compliant taxpayers.
The tiered issue system provides greater oversight and accountability for important issues.
Issues are appropriately classified as Tier 1, 2 and 3.
What suggestions or comments do you have concerning the Tiering process?
____________________________________________________________________
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5. Technology
For this final set of rating questions, please rate your level of satisfaction to the following four technology items. As with the previous questions, please use the same scale from very satisfied to very dissatisfied [Interviewer note: please repeat full scale if needed].
How satisfied are you that:
Technology is making it easier for Corporations to comply with tax laws.
LMSB’s use of technology is improving its efficiency of tax administration.
Technology is increasing Corporations’ ability to address the complexities of globalization.
Technology is increasing LMSB’s ability to address complexities of globalization.
Demographics
We’re near the end of the survey and I have a few questions for classification purposes.
ANY OTHER USEFUL RESPONDENT DEMOGRAPHICS? INCLUDE SELECT VARIABLES NOT AVAILABLE IN SAMPLE.
6. What is your job title?
CEO..……………..1
CFO………………2
…..
Other (specify)______________________
7. How long have you worked for your current company? [Interviewer: Enter number of years]
Less than 1 year
_________ years
[Interviewer, do not read] Don’t know/Refused……..99
8. Has your organization been audited by the IRS since 2005?
Yes…………………………………………………………….1
No…………………………………………………………..….2
[Interviewer note: Do not read] Don’t know/Refused……..3
Focus Group Recruitment
Occasionally, we conduct additional in-depth research in the form of focus groups. Research participants may receive a small monetary incentive to participate depending on the survey. Would you be willing to participate in a focus group? If so, please provide us with your phone number and email address.
1—Yes:
Name:____________________ Organization:__________________
Telephone #:_________________ Email:_____________________
2—No
The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-1432. Also, if you have any comments regarding the time estimates associated with this study or suggestions on making this process simpler, please write to the, Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.
Pacific
Consulting Group
| File Type | application/msword |
| Author | 8jvcb |
| Last Modified By | mdsloa00 |
| File Modified | 2009-01-30 |
| File Created | 2009-01-30 |