CS-08-119-A - Supporting Statement

Notice simplification web-based survey
understanding the effectiveness of notice redesigns

Internal Revenue Service

May 13, 2009

Table of Contents
Table of Contents ..................................................................................................1
I. Introduction ..........................................................................................................
Background/overview .....................................................................................2
Objectives of testing .......................................................................................2
II. Methodology ........................................................................................................
Data collection date........................................................................................2
Data to be collected .......................................................................................2
How data will be used ....................................................................................3
How data will be analyzed ..............................................................................3
Who is conducting the research? ...................................................................3
Location—region/city and facilities .................................................................3
Stipend ...........................................................................................................3
Recruitment efforts .........................................................................................3
Expected response rates ...............................................................................3
Survey structure .............................................................................................3
Efforts to not duplicate research.....................................................................4
III. Participant criteria.............................................................................................4
IV. Privacy/disclosure/confidentiality/security Issues .............................................4
V. Burden hours ....................................................................................................4
VI. Research cost ..................................................................................................4
Appendix 1
Screener................................................................................................................5
Appendix 2
Focus Group Participants Questionnaire: CP 89 ...................................................7
Appendix 3
Focus Group Participants Questionnaire: 3217 .................................................. 10
Appendix 4
Focus Group Participants Questionnaire: CP 8 ...................................................14
Appendix 5
Focus Group Participants Questionnaire: CP 49……………………………...........18
Appendix 6
Focus Group Participants Questionnaire CP 566 ………… ………………………22
Appendix 7
Focus Group Participants Questionnaire CP3219 ……………………………….. 26
Appendix 8
Sample Survey Invitations ……………………………………………………………29

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Notice simplification web-based survey
understanding the effectiveness of notice redesigns
I. Introduction
Background/Overview
From May 2009–June 2009, the Internal Revenue Service (IRS) TACT team, with
assistance from Porter Novelli, Siegel+Gale, and GMI Research will conduct a webbased research study to determine the effectiveness of IRS notice redesigns.
Objectives of testing
The primary objective of this web-based research is to understand respondent
perception and comprehension of existing notices compared to their redesigned
versions. A secondary objective is to identify areas to refine and gain insights into
any communications issues.

II. Methodology
Porter Novelli and Siegel+Gale will work with GMI Research and IRS TACT to
develop a web-based research tool to collect comments from general US consumers.
The research will be based on voluntary participation by a specific segment of the
population that GMI Research has identified as qualified respondents.
The research will include approximately 2,400 US taxpayers.
Data collection date
There will be two rounds of web-based surveys conducted from the end of May
2009–early June, 2009. The research will end when 2,400 respondents have
completed the survey. To meet the schedule outlined in the contract, the survey
must be completed within this targeted timeframe. If there is a delay in completing
this research, it will alter the timeline and extend the delivery date.
Data to be collected:
The web-based research study will collect answers related to perception and
comprehension for both “before” and “after” versions of the IRS notices.

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How data will be used
The research data and findings will be used to validate the improvement of the
redesigned IRS notices, identify areas to further refine, and create a benchmark.
How data will be analyzed
Porter Novelli and Siegel+Gale along with GMI will use the research collected via the
web-based survey as a source for notice redesign. The web-based research will be
reviewed, analyzed, and the answers will be summarized. GMI will document the
summary findings and anecdotal of the research and develop recommendations.
Summary analysis will validate the proposed content and design direction, with
suggested areas for improvement.
Who is conducting the research
GMI, working closely with Porter Novelli, Siegel+Gale, and IRS TACT.
Location
Research respondents will be drawn from all locations in the United States.
Stipend
A point stipend worth a minimum of $10.00 will be provided for each completed
survey. Points can be redeemed for a check that is mailed to the respondent or can
be redeemed online. The stipend aims to encourage participation and to thank
respondents for sharing their time and contributions to our research.
Recruitment efforts
Recruitment efforts are nonexistent as individuals who comprised the GMI-MR panel
have already agreed to participate in web-based surveys and receive survey invites.
Expected response rates
Most likely 70%–80%
Survey structure
Porter Novelli, Siegel+Gale, and IRS TACT will test six “before and after” pairs of IRS
during two rounds of testing.
1. CP 89 Annual Installment Agreement Notice
2. 3217C Installment Agreement Accepted; Terms Explained
3. CP 8 Additional tax credit qualification
4. CP49 (Overpayment Adjustment—Offset)
5. CP 566 (Correspondence Exam Initial Contact Letter)
6. LT 3219 (Notice of Deficiency)
“Before” and “After” versions of documents will be rotated to eliminate any order
effect bias. The average length of time to complete a survey will be 20 minutes.

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Efforts to not duplicate research
This research is not duplicative and is needed to understand the effect that
simplifying notices has on taxpayer behavior and comprehension.

III. Participant criteria
Participants in this survey will be limited to individuals over the age of 18 that reside
in the US and have filed a tax return in the last five (5) years.

IV. Privacy/disclosure/confidentiality/security issues
Porter Novelli and Siegel+Gale will ensure compliance with the Taxpayer Bill of
Rights II. All participants will be treated fairly; Porter Novelli and Siegel+Gale will
maintain anonymity without attribution of respondent and protect their data from
inappropriate usage. Participants will be instructed not to provide any private or
taxpayer data, any identifying information, nor will any questions be asked about the
taxpayer’s specific situation. The survey data will be protected on a survey
deployment server, its integrity maintained during data capture, analysis, and usage,
as well as sharing and transmission to the IRS.

V. Burden hours
Participants in the web-based survey will be required to respond to the specific
questions on the survey. They will not have to provide any information prior to the
survey, nor will they be contacted for additional information after the survey.
The desired response for the survey is 2,400 participants. It is estimated that the
survey will take no longer than 20 minutes to complete. Therefore, the total burden
involved in the survey will be 800 hours (2,400 participants X 20 minutes per survey
equals 48,000 minutes; 48,000 minutes divided by 60 minutes/hour = 800 hours).

800 hours
800 hours

Estimated Burden Hours
For participants to complete the web-based survey
Total estimated burden

VI. Research cost
$18,000 plus a 13.75% markup in accordance with the IRS/Porter Novelli contract.

Appendix 1

Screener
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