CS-08-119-A - Notice simplification web-based survey; CS-09-149 - Survey of Taxpayers Receiving CP21C Notice

We are conducting a web-based survey for the IRS to determine the effectiveness of
its notices. The survey is voluntary and your identity will remain anonymous. The
survey will only take about 20 minutes to complete. It involves reading and answering
questions about two notices; there are XX pages in all.
What is your gender?
( ) Male
( ) Female
What is your age?
( ) 18–29
( ) 30–39
( ) 40–49
( ) 50–59
( ) 60+
What is your marital status?
( ) Married
( ) Single
( ) Divorced/Separated
( ) Widowed
Which of the following categories includes your annual household income?
( ) Under $25,000
( ) $25,000–$34,999
( ) $35,000–$49,999
( ) $50,000–$75,000
( ) $100,000–$149,000
( ) $150,000 or more
( ) Prefer not to say
Which of the following best describes your ethnicity?
( ) Caucasian
( ) African-America
( ) Hispanic
( ) Asian or Pacific Islander
( ) Prefer not to say
In which state is your primary residence?
(Please select)
We have a few preliminary questions to further determine your eligibility:
Are you at least 18–years–old?
Have you paid federal taxes in the past 5 years?

5

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 15451432. 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.

6

Appendix 2
Questions for Notice Simplification Web-based survey. Focus Group
Participants Questionnaire: CP89
Introduction to CP89
Read through the document; you must review all the pages. You can use the
thumbnails and arrows at the top to go from page to page. Use the scroll bar on the
right to scroll through each page.
If you find a section confusing or hard to understand, click on it with your mouse to
indicate that it’s confusing.
Once you’ve read all the pages, you’ll be asked a series of questions about what you
just read.
The participant reads (and clicks) through all pages and is taken to a series of
comprehension questions. The participant is able to go back and review the
document at any time. If the participant doesn’t use any dots before advancing to the
comprehension questions, a reminder will pop up:
“Do you want to mark anything as confusing or hard to understand? If so, you can
return to any page and mark the document. Otherwise, you can continue to the
questions.”
If the participant has marked items, an open-ended question will appear:
You marked [X] sections as confusing or hard to understand. Describe what was
most confusing to you.
+++++++++++++++++++++++++++++++++++++++++++++

7

Comprehension questions (this header is just for review purposes)
Now that you’ve read through the document, please answer the following series of
questions. If necessary, you can browse through the document at any point.
Why have you received this notice?
(X) To review the payments I’ve made toward my installment agreement
( ) I’m late making my installment plan payment to the IRS
( ) I need to file an amended return for 2006
( ) I don’t know
How much have you already paid on your installment agreement?
$1,200.00
How much do you still need to pay the IRS?
$10,128.42
How much are the penalty charges?
$912.63
If you think you made a payment and it doesn’t appear on this statement, what does
the notice say you should you do:
( ) It doesn’t suggest any actions
(X) Call to review your payments
( ) Submit copies of your canceled checks
( ) Include a note with your next payment
Why does the payment from November appear twice?
(X) Part of the payment went to pay for my 2005 tax debt, the rest went to my 2006
debt
( ) It’s a mistake that I should contact the IRS about
( ) I made two $100 payments that month
( ) I don’t know
List the contact information available to contact the IRS for help with this notice:
1-800-829-8310 or www.irs.gov
These questions will be timed. After answering these comprehension questions, the
participant is taken to questions about perception of the document.
+++++++++++++++++++++++++++++++++++++++++++++

8

Perception questions
Please tell us the extent to which you agree with the following statements, on a 10point scale where 1 is completely disagree and 10 is completely agree.
Clarity (participant would not see these subheads, they are for review purposes only)
• The notice is well organized
• It is easy for me to understand the content and wording in the notice
• The notice is visually clear
Freshness
• The tone of the notice is better than I expected
• The notice looks better than I expected
• The notice addresses my specific situation; it doesn’t sound like a form letter
Honesty
• The notice is straightforward
• The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
• The typeface and type size are easy to read
• The notice helps me understand what actions I can take
• The notice makes me feel like I can contact the IRS for help if I need it
• The notice provides factual information
Inspiration
• The notice makes me feel that the IRS wants me to be well informed
+++++++++++++++++++++++++++++++++++++++++++++

Rating and behavioral questions
To what extent does the presentation and tone of the notice make you more likely to
read the entire document?
After answering questions about both documents, the participant answers the
following questions.
Click on the document that provided a clearer explanation for what you needed to do.
What is it about this notice that made it clearer?
Is there any other information that was left out, but would have helped you respond?
If so, please describe.

9

Appendix 3
Questions for Notice Simplification Web-based survey. Focus Group
Participants Questionnaire: 3217
Introduction to 3217 (this header is just for review purposes)
Read through the document; you must review all the pages. You can use the
thumbnails and arrows at the top to go from page to page. Use as the scroll bar on
the right to scroll through each page.
If you find a section confusing or hard to understand, click on it with your mouse to
indicate that it’s confusing.
Once you’ve read all the pages, you’ll be asked a series of questions about what you
just read.
The participant reads (and clicks) through all pages and is taken to a series of
comprehension questions. The participant is able to go back and review the
document at any time. If the participant doesn’t use any dots before advancing to the
comprehension questions, a reminder will pop up:
“Do you want to mark anything as confusing or hard to understand? If so, you can go
return to any page and mark the document. Otherwise, you can continue to the
questions.”
If the participant has marked items, an open-ended question will appear:
You marked [X] sections as confusing or hard to understand. Describe what was
most confusing to you.
+++++++++++++++++++++++++++++++++++++++++++++

10

Comprehension questions (this header is just for review purposes)
Now that you’ve read through the document, please answer the following series of
questions. If necessary, you can browse through the document at any point.
Why have you received this notice?
(X) I applied for an installment agreement, and it was approved
( ) I need to file an amended return for 2006
( ) I made a mistake in adding up my taxes
( ) I don’t know
How much will you pay each month?
$114
How much will you pay for an initial set–up fee?
$105
When does the IRS need to receive your first payment?
March 28, 2009
Name one place to go online to set up automatic payments.
www.eftps.gov
www.officialpayments.com
www.pay1040.com
If you don’t pay, what will happen?
( ) The notice doesn’t say
(X) You risk defaulting on your agreement
( ) You will be audited
( ) The IRS will immediately seize your property
What contact information is provided for you to get help with this notice?
1-800-829-8310 or www.irs.gov
These questions will be timed. After answering these comprehension questions, the
participant is taken to questions about perception of the document.
+++++++++++++++++++++++++++++++++++++++++++++

11

Perception questions
Please tell us the extent to which you agree with the following statements, on a 10point scale where 1 is completely disagree and 10 is completely agree.
Clarity (participant would not see these subheads, they are for review purposes only)
• The notice is well organized
• It is easy for me to understand the content and wording in the notice
• The notice is visually clear
Freshness
• The tone of the notice is better than I expected
• The notice looks better than I expected
• The notice addresses my specific situation; it doesn’t sound like a form letter
Honesty
• The notice is straightforward
Usefulness
• The typeface and type size are easy to read
• The notice helps me understand what actions I can take next
• The notice makes me feel like I can contact the IRS for help if I need it
• The notice provides me factual information
Inspiration
• The notice makes me feel that the IRS wants me to be well informed

12

Rating and behavioral questions
To what extent does the presentation and tone of the notice make you more likely to
read the entire document?
If you received this notice, what would you do? The more honest you can be about
your response, the more it will help us create effective communications. Mark all that
apply.
( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
( ) Contact an accountant for help
( ) Call the IRS
( ) Go to the IRS website (www.irs.gov) for help
( ) Find an IRS publication for an explanation
( ) Find an IRS tax clinic
( ) Pay in full
( ) Request an installment plan
( ) Not pay
( ) Wait to see if I receive another notice
( ) Other _________________________
After finishing this section, the participant reads through the other notice and answers
all the above questions.
+++++++++++++++++++++++++++++++++++++++++++++

After answering questions about both documents, the participant answers the
following questions.
Click on the document that provided a clearer explanation for what you needed to do.
What is it about this notice that made it clearer?
Is there any other information that was left out, but would have helped you respond?
If so, please describe.
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 15451432. 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.

13

Appendix 4
Questions for Notice Simplification Web-based survey. Focus Group
Participants Questionnaire: CP 8
Introduction to CP 8
Read through the document; you must review all the pages. You can use the
thumbnails and arrows at the top to go from page to page. Use the scroll bar on the
right to scroll through each page.
If you find a section confusing or hard to understand, click on it with your mouse to
indicate that it’s confusing.
Once you’ve read all the pages, you’ll be asked a series of questions about what you
just read.
The participant reads (and clicks) through all pages and is taken to a series of
comprehension questions. The participant is able to go back and review the
document at any time. If the participant doesn’t use any dots before advancing to the
comprehension questions, a reminder will pop up:
“Do you want to mark anything as confusing or hard to understand? If so, you can
return to any page and mark the document. Otherwise, you can continue to the
questions.”
If the participant has marked items, an open-ended question will appear:
You marked [X] sections as confusing or hard to understand. Describe what was
most confusing to you.
+++++++++++++++++++++++++++++++++++++++++++++

14

Comprehension questions (this header is just for review purposes)
Now that you’ve read through the document, please answer the following series of
questions. If you need to, you can browse through the document at any point.
Why have you received this notice?
(X) I may qualify for a tax credit
( ) I made a mistake in adding up my taxes
( ) I need to file an amended return for 2006
( ) I don’t know
What three criteria must the child meet to qualify?
(X) The child was born on or after January 1, 1990
( ) The child was born in the US
( ) The child is your biological son or daughter
(X) The child is related to you
(X) The child is a citizen
( ) The child has no source of income
What action(s) does the notice instruct you to take? Mark all that apply:
(X) Fill out the worksheet
(X) Mail the worksheet and form if you qualify
( ) Redo your taxes (file an amended return) to claim the credit
( ) Submit paperwork to prove the amount of income you reported was correct
How would you get this credit in the future?
(X) Attach a completed Form 8812 to your return
( ) Wait for the IRS to mail me this notice, worksheet, and form
( ) The notice doesn’t say
If you qualify, will you receive a refund check?
( ) Yes, it should arrive in 6–8 weeks
( ) No
(X) Maybe, it depends if I still owe taxes
What contact information is provided for you to get help with this notice?
1-800-829-8310 or www.irs.gov
+++++++++++++++++++++++++++++++++++++++++++++

15

Perception questions
Please tell us the extent to which you agree with the following statements, on a 10point scale where 1 is completely disagree and 10 is completely agree.
Clarity (participant would not see these subheads, they are for review purposes only)
• The notice is well organized
• It is easy for me to understand the content and wording in the notice
• The notice is visually clear
Freshness
• The tone of the notice is better than I expected
• The notice looks better than I expected from the IRS
• The notice addresses my specific situation; it doesn’t sound like a form letter
Honesty
• The notice is straightforward
Usefulness
• The typeface and type size are easy to read
• The notice helps me understand what actions I can take next
• The notice makes me feel like I can contact the IRS for help if I need it
Inspiration
• The notice makes me feel that the IRS wants me to be well informed

16

Rating and behavioral questions
After finishing this section, the participant reads through the other notice and answers
all of the above questions.
To what extent does the presentation and tone of the notice make you more likely to
read the entire document?
If you received this notice, what would you do? The more honest you can be about
your response, the more it will help us create effective communications. Mark all that
apply.
( ) Not open it immediately, wait a few days/weeks until I had the time to focus on it
( ) Contact an accountant for help
( ) Call the IRS
( ) Go to the IRS website (www.irs.gov) for help
( ) Find an IRS publication for an explanation
( ) Find an IRS tax clinic
( ) Pay in full
( ) Request an installment plan
( ) Not pay
( ) Wait to see if I receive another notice
( ) Other _________________________
+++++++++++++++++++++++++++++++++++++++++++++

After answering questions about both documents, the participant answers the
following questions.
Click on the document that provided a clearer explanation for what you needed to do.
What is it about this notice that made it clearer?
Is there any other information that was left out, but would have helped you respond?
If so, please describe.

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 15451432. 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.

17

Appendix 5
Questions for Notice Simplification Web-based survey. Focus Group
Participants Questionnaire: CP 49
Introduction to CP 49
Read through the document; you must review all the pages. You can use the
thumbnails and arrows at the top to go from page to page. Use the scroll bar on the
right to scroll through each page.
If you find a section confusing or hard to understand, click on it with your mouse to
indicate that it’s confusing.
Once you’ve read all the pages, you’ll be asked a series of questions about what you
just read.
The participant reads (and clicks) through all pages and is taken to a series of
comprehension questions. The participant is able to go back and review the
document at any time. If the participant doesn’t use any dots before advancing to the
comprehension questions, a reminder will pop up:
“Do you want to mark anything as confusing or hard to understand? If so, you can
return to any page and mark the document. Otherwise, you can continue to the
questions.”
If the participant has marked items, an open-ended question will appear:
You marked [X] sections as confusing or hard to understand. Describe what was
most confusing to you.

+++++++++++++++++++++++++++++++++++++++++++++

18

Comprehension questions (this header is just for review purposes)
Now that you’ve read through the document, please answer the following series of
questions. If necessary, you can browse through the document at any point.
Why have you received this notice?
(X) An audit determined I owe additional taxes and must also pay penalties
( ) I made a mistake in adding up my taxes
( ) I’m late on my installment plan payment to the IRS
( ) I don’t know
What’s the total amount you need to pay the IRS? 2,683.03
What amount of interest is shown on the notice? $2,683.03
If you agree with the amount due, what action does the notice instruct you to take?
(X) Mail the response form with your payment
( ) Redo your taxes (file an amended return) for 2006
( ) Contact an accountant to help you
( ) Submit paperwork to prove the amount of income you reported was correct
If you don’t agree with the amount due, which of these actions does the notice
instruct you to take?
( ) It doesn’t suggest any actions
( ) Mail the response form with your payment
( ) Request a Collection Due Process hearing
(X) Mail the response form, an explanation of why you don’t agree, as well as any
supporting documents
If you can’t pay the full amount, which of these actions does the notice suggest you
to take?
(X) Apply for an installment agreement
( ) Appeal in writing by sending a certified letter
( ) Pay the interest and penalties
( ) Request a Collection Due Process hearing

19

If you don’t respond, what will happen?
( ) The notice doesn’t say
(X) You will receive a bill and owe additional interest and, possibly, penalties
( ) You risk defaulting on your agreement
( ) The IRS will immediately seize your property
What contact information is provided for you to get help with this notice?
Kenneth Stackhouse 1-866-897-0177
After answering these comprehension questions, the participant is taken to questions
about perception of the document.
Perception questions
Please tell us the extent to which you agree with the following statements, on a 10point scale where 1 is completely disagree and 10 is completely agree.
Clarity (participant would not see these subheads, they are for review purposes only)
• The notice is well organized
• It is easy for me to understand the content and wording in the notice
• The notice is visually clear
• The notice helps me understand the changes to my taxes
Freshness
• The tone of the notice is better than I expected
• The notice looks better than I expected
• The notice addresses my specific situation; it doesn’t sound like a form letter
Honesty
• The notice is straightforward
• The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
• The typeface and type size are easy to read
• The notice helps me understand what actions I can take next
• The notice makes me feel like I can contact the IRS for help if I need it
• The notice provides factual information to base my decision on
Inspiration
• The notice makes me feel that the IRS wants me to be well informed
+++++++++++++++++++++++++++++++++++++++++++++

20

Rating and behavioral questions
After answering questions about both documents, the participant answers the
following questions.
To what extent does the presentation and tone of the notice make you more likely to
read the entire document?
If you received this notice, what would you do? The more honest you can be about
your response, the more it will help us create effective communications. Mark all that
apply.
( ) Not open it immediately, wait a few days/weeks until I had the time to focus on it
( ) Contact an accountant for help
( ) Call the IRS
( ) Go to the IRS website (www.irs.gov) for help
( ) Find an IRS publication for an explanation
( ) Find an IRS tax clinic
( ) Pay in full
( ) Request an installment plan
( ) Not pay
( ) Wait to see if I receive another notice
( ) Other _________________________
+++++++++++++++++++++++++++++++++++++++++++++

After finishing this section, the participant reads through the other notice and answers
all the above questions.
Click on the document that provided a clearer explanation for what you needed to do.
What is it about this notice that made it clearer?
Is there any other information that was left out, but would have helped you respond?
If so, please describe.
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 15451432. 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.

21

Appendix 6
Questions for Notice Simplification Web-based survey. Focus Group
Participants Questionnaire: L-566
Introduction to L-566
Read through the document; you must review all the pages. You can use the
thumbnails and arrows at the top to go from page to page. Use the scroll bar on the
right to scroll through each page.
If you find a section confusing or hard to understand, click on it with your mouse to
indicate that it’s confusing.
Once you’ve read all the pages, you’ll be asked a series of questions about what you
just read.
The participant reads (and clicks) through all pages and is taken to a series of
comprehension questions. The participant is able to go back and review the
document at any time. If the participant doesn’t use any dots before advancing to the
comprehension questions, a reminder will pop up:
“Do you want to mark anything as confusing or hard to understand? If so, you can
return to any page and mark the document. Otherwise, you can continue to the
questions.”
If the participant has marked items, an open-ended question will appear:
You marked [X] sections as confusing or hard to understand. Describe what was
most confusing to you.

+++++++++++++++++++++++++++++++++++++++++++++

22

Comprehension questions (this header is just for review purposes)
Now that you’ve read through the document, please answer the following series of
questions. If necessary, you can browse through the document at any point.
Why have you received this notice?
(X) I need to provide additional information to support the items I claimed on my
tax return
( ) I made a mistake in adding up my taxes
( ) I’m late on my installment plan payment to the IRS
( ) I don’t know
List the deductions being audited:
- Real estate taxes
- Personal property taxes
- Gifts to charity
- Job expenses and certain miscellaneous deductions
- Education credits
What action does the notice instruct you to take?
( ) The notice doesn’t say
(X) Mail the response form as well as any supporting documents
( ) Contact an accountant to help you
( ) Request a Collection Due Process hearing
If you don’t respond, what will happen?
( ) The notice doesn’t say
(X) The IRS will send me an audit report showing the amount of additional taxes
I owe
( ) You risk defaulting on your agreement
( ) The IRS will immediately seize your property
What contact information is provided for you to get help with this notice?
Kenneth Stackhouse 1-866-897-0177
After answering these comprehension questions, the participant is taken to questions
about perception of the document.

23

Perception questions
Please tell us the extent to which you agree with the following statements, on a 10point scale where 1 is completely disagree and 10 is completely agree.
Clarity (participant would not see these subheads, they are for review purposes only)
• The notice is well organized
• It is easy for me to understand the content and wording in the notice
• The notice is visually clear
• The notice helps me understand the changes to my taxes
Freshness
• The tone of the notice is better than I expected
• The notice looks better than I expected
• The notice addresses my specific situation; it doesn’t sound like a form letter
Honesty
• The notice is straightforward
• The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
• The typeface and type size are easy to read
• The notice helps me understand what actions I can take next
• The notice makes me feel like I can contact the IRS for help if I need it
• The notice provides factual information to base my decision on
Inspiration
• The notice makes me feel that the IRS wants me to be well informed
+++++++++++++++++++++++++++++++++++++++++++++

24

Rating and behavioral questions
After answering questions about both documents, the participant answers the
following questions.
To what extent does the presentation and tone of the notice make you more likely to
read the entire document?
If you received this notice, what would you do? The more honest you can be about
your response, the more it will help us create effective communications. Mark all that
apply.
( ) Not open it immediately, wait a few days/weeks until I had the time to focus on it
( ) Contact an accountant for help
( ) Call the IRS
( ) Go to the IRS website (www.irs.gov) for help
( ) Find an IRS publication for an explanation
( ) Find an IRS tax clinic
( ) Pay in full
( ) Request an installment plan
( ) Not pay
( ) Wait to see if I receive another notice
( ) Other _________________________
+++++++++++++++++++++++++++++++++++++++++++++

After finishing this section, the participant reads through the other notice and answers
all the above questions.
Click on the document that provided a clearer explanation for what you needed to do.
What is it about this notice that made it clearer?
Is there any other information that was left out, but would have helped you respond?
If so, please describe.
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 15451432. 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.

25

Appendix 7
Questions for Notice Simplification Web-based survey. Focus Group
Participants Questionnaire: 3219
Introduction to 3219
Read through the document; you must review all the pages. You can use the
thumbnails and arrows at the top to go from page to page. Use the scroll bar on the
right to scroll through each page.
If you find a section confusing or hard to understand, click on it with your mouse to
indicate that it’s confusing.
Once you’ve read all the pages, you’ll be asked a series of questions about what you
just read.
The participant reads (and clicks) through all pages and is taken to a series of
comprehension questions. The participant is able to go back and review the
document at any time. If the participant doesn’t use any dots before advancing to the
comprehension questions, a reminder will pop up:
“Do you want to mark anything as confusing or hard to understand? If so, you can
return to any page and mark the document. Otherwise, you can continue to the
questions.”
If the participant has marked items, an open-ended question will appear:
You marked [X] sections as confusing or hard to understand. Describe what was
most confusing to you.

+++++++++++++++++++++++++++++++++++++++++++++

26

Comprehension questions (this header is just for review purposes)
Now that you’ve read through the document, please answer the following series of
questions. If necessary, you can browse through the document at any point.
Why have you received this notice?
(X) An audit determined I owe additional taxes and must also pay penalties
( ) I made a mistake in adding up my taxes
( ) I’m late on my installment plan payment to the IRS
( ) I don’t know
What’s the total amount you need to pay the IRS?
2,683.03
What amount of interest is shown on the notice?
$2,683.03
If you agree with the amount due, what action does the notice instruct you to take?
(X) Mail the response form with your payment
( ) Redo your taxes (file an amended return)
for 2006
( ) Contact an accountant to help you
( ) Submit paperwork to prove the amount of
income you reported was correct
If you don’t agree with the amount due, which of these actions does the notice
instruct you to take?
( ) It doesn’t suggest any actions
( ) Mail the response form with your payment
( ) Request a Collection Due Process hearing
(X) Mail the response form, an explanation of why you don’t agree, as well as any
supporting documents
If you can’t pay the full amount, which of these
actions does the notice suggest you to take?
(X) Apply for an installment agreement
( ) Appeal in writing by sending a certified letter
( ) Pay the interest and penalties
( ) Request a Collection Due Process hearing
If you don’t respond, what will happen?
( ) The notice doesn’t say
(X) You will receive a bill and owe additional interest
and, possibly, penalties
( ) You risk defaulting on your agreement
( ) The IRS will immediately seize your property

27

What contact information is provided for you to get help with this notice?
Kenneth Stackhouse 1-866-897-0177
After answering these comprehension questions, the participant is taken to questions
about perception of the document.

Perception questions
Please tell us the extent to which you agree with the following statements, on a 10point scale where 1 is completely disagree and 10 is completely agree.
Clarity (participant would not see these subheads, they are for review purposes only)
• The notice is well organized
• It is easy for me to understand the content and wording in the notice
• The notice is visually clear
• The notice helps me understand the changes to my taxes
Freshness
• The tone of the notice is better than I expected
• The notice looks better than I expected
• The notice addresses my specific situation; it doesn’t sound like a form letter
Honesty
• The notice is straightforward
• The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
• The typeface and type size are easy to read
• The notice helps me understand what actions I can take next
• The notice makes me feel like I can contact the IRS for help if I need it
• The notice provides factual information to base my decision on
Inspiration
• The notice makes me feel that the IRS wants me to be well informed
+++++++++++++++++++++++++++++++++++++++++++++

28

Rating and behavioral questions
After answering questions about both documents, the participant answers the
following questions.
To what extent does the presentation and tone of the notice make you more likely to
read the entire document?
If you received this notice, what would you do? The more honest you can be about
your response, the more it will help us create effective communications. Mark all that
apply.
( ) Not open it immediately, wait a few days/weeks until I had the time to focus on it
( ) Contact an accountant for help
( ) Call the IRS
( ) Go to the IRS website (www.irs.gov) for help
( ) Find an IRS publication for an explanation
( ) Find an IRS tax clinic
( ) Pay in full
( ) Request an installment plan
( ) Not pay
( ) Send in documentation
( ) File a petition with the US Tax Court
( ) Wait to see if I receive another notice
( ) Other _________________________
+++++++++++++++++++++++++++++++++++++++++++++

After finishing this section, the participant reads through the other notice and answers
all the above questions.
Click on the document that provided a clearer explanation for what you needed to do.
What is it about this notice that made it clearer?
Is there any other information that was left out, but would have helped you respond?
If so, please describe.
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 15451432. 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.

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Appendix 8
Sample Survey Invitations

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