CS-09-168-2009 Free File Migration Customer Satisfaction Survey Study; CS-09-169-Tax; CS-09-170-2009 ETARC Survey Study; CS-09-171-2009 CAP Survey Study; CS-09-172-2009 Tax Professionals Survey Study

2 009 Tax Professional Survey 8-10-09 Final

SMALL BUSINESS AND SELF EMPLOYED (SBSE)

TAX PROFESSIONAL SURVEY 2009—CATI (N=1,800)

INTRO 1

Hello, this is ___________________ with the national research firm of Pacific Market Research calling on behalf of the Internal Revenue Service.

(Initial Refusal)

(READ IF TAX PROFESSIONAL WITH NAME; OTHERWISE SKIP TO S2 (S1B))

S1. (S1a.) May I speak with [CONTACT NAME]?

S

Speaking (SKIP TO INTRO 3) 1

New person comes to phone (SKIP TO INTRO 2) 2

Not available/bad time (ARRANGE CALLBACK) 3

Refused (GO TO S2 (S1B)) 4

No longer works here (SKIP TO S2 (S1B)) 5

No such person (SKIP TO S2 (S1B)) 6

Update phone number (UPDATE NUMBER) 7

Update respondent name (UPDATE NAME) 8

(TT1)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

(READ IF COMPANY NAME ONLY)

S2. (S1b.) May I please speak with the person or one of the persons in your company who is most familiar with filing federal business taxes for and/or representing small businesses and individuals?

(IF NEED TO CLARIFY, READ):

By business forms I mean forms 1120, 1120A, 1120S, 1065, and 1040 with Schedules C, E, or F.

S

Speaking (SKIP TO INTRO 3) 01

New person comes to phone (SKIP TO INTRO 2) 02

Not available/bad time (ARRANGE CALLBACK) 03

Refused (Terminate and goes to special bucket of s1b refusals to be called again) 04

No such person (TALLY & TERMINATE) 06

Update phone number (UPDATE NUMBER AND GO TO S3 (S1C)) 07

Update respondent name (UPDATE NAME AND GO TO S3 (S1C)) 08

Update company name (UPDATE COMPANY AND GO TO S3 (S1C)) 09

Tax professional does not file tax returns for or represent

small businesses clients (TALLY & TERMINATE) 10

(TT2)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

UPDATE NAME: _____________________________________________

UPDATE PHONE: ____________________________________________

UPDATE COMPANY: _________________________________________

S3. (S1c.) Could you please transfer me to that person?

S

Speaking (SKIP TO INTRO 3) 1

New person comes to phone (SKIP TO INTRO 2) 2

Not available/bad time (ARRANGE CALLBACK) 3

Unable to transfer (ARRANGE CALLBACK) 4

(TT3)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

INTRO 2: Hello, this is ___________________ with the national research firm of Pacific Market Research calling on behalf of the Internal Revenue Service

INTRO 3: We are conducting a study of tax PROFESSIONALS for the IRS to gather opinions and attitudes about preparing and filing federal business taxes and representing taxpayers. Your answers will help the IRS reduce the burden on tax professionals in preparing small business taxes and help the IRS improve the service they provide to tax professionals and to taxpayers. We will not ask for any personal information, either yours or your clients’. Your responses will be combined with those of other tax professionals and will be reported only in statistical totals. No individual answers will be reported and survey responses will have no effect on individual tax accounts.

S4. (S1d.) Let me confirm, are you the person in your company who is most familiar with preparing federal income taxes for small businesses and self employed individuals, including those who file forms 1120, 1120A, 1120S, 1065, and 1040 with schedules C, E, or F?

S

Yes, speaking (SKIP TO S6 (S2A)) 1 No, that would be someone else (UPDATE NAME/NUMBER) 2

Firm does not file taxes or represent taxpayer (TALLY & TERMINATE) 3

Refused (TALLY & TERMINATE) 4

(TT4)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

UPDATE NAME: _____________________________________________

UPDATE PHONE: ____________________________________________

S5. (S1e.) Could you please transfer me to that person?

S

New person comes to phone (SKIP TO INTRO 2) 1

Not available/bad time (ARRANGE CALLBACK) 2

Unable to transfer (ARRANGE CALLBACK) 3

TACK-UPS

(If respondent is still hesitant about ANONYMITY)

We are bound by law not to link the answers you give with any information that could be used to identify you. Neither the IRS nor anyone else will know who you are or what answers you personally provided. We do this so that you can be comfortable in telling us what you really think, not what you think the government wants to hear.

(IF RESPONDENT EVIDENCES CONCERN ABOUT WHETHER THIS IS AN OFFICIAL IRS SURVEY) you may feel free to contact the IRS official contact for this survey. His name is Dorian Shawcross in the Small Business/Self-Employed Division of IRS. His phone number is (202) 283-2809.

(If asks how they were selected) You were randomly selected from a list of all tax professionals in the U.S. who prepare taxes or who represent taxpayers before the IRS. The IRS does not know which businesses we are contacting, and we are prohibited from ever disclosing your name or the name of your business to the IRS or to anyone else.

(If respondent asks for legal authority to conduct such a survey) This survey has been approved by the Office of Management & Budget. There is an OMB control number for this public information request. That number is 1545-1432.

(IF RESPONDENT ASKS HOW LONG THE INTERVIEWER WILL TAKE)

The interview will take about 25 minutes, on average, to complete.

(If respondent wants to comment on this survey) If you have any comments about the time estimate to complete the survey or ways to improve the survey, you may write to the IRS. Would you like that address? [IF YES, READ]:

Internal Revenue Service

Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Ave. NW
Washington, DC 20224

S6. (S2a.) First, I need to ask some questions to make sure you qualify for the survey. Any information you provide is strictly confidential. Approximately how many federal income tax returns did you prepare in 2009 for 2008 taxes? Please include returns for both businesses and individuals.

(INTERVIEWER: IF RESPONDENT ASKS WHETHER TO COUNT OTHER RETURNS PREPARED BY FIRM SAY: “JUST THOSE YOU YOURSELF PREPARED OR REVIEWED AND SIGNED”)

Returns

(RANGE=0 TO 9999)

ENTER NUMBER FROM 0 to 9999

ENTER 9997 IF 9,997 OR HIGHER

ENTER 9998 IF NOT SURE

ENTER 9999 IF REFUSED

(PROGRAMMER: IF FEWER THAN 25 IN S6 (S2A), TALLY & TERMINATE; OTHERWISE CONTINUE)

BEFORE TERMINATE READ: “Unfortunately you do not qualify for this survey. We are looking for tax professionals who have a significant number of SB/SE clients, and based on your answers to my questions you do not qualify. Thank you so much for your willingness to participate in our research and have a great day.”

(TT5)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

(ASK IF CODE 9998 or CODE 9999 IN S6 (S2A); OTHERWISE SKIP TO S8 (S3)(S2C))

S7. (S2b.) Would you say you prepared fewer than 25 tax year 2008 returns for both businesses and individuals, or did you prepare 25 or more returns? Your best guess is fine.

(IF RESPONDENT ASKS WHETHER TO COUNT OTHER RETURNS PREPARED BY FIRM SAY: “JUST THOSE YOU YOURSELF PREPARED OR REVIEWED AND SIGNED”)

S

Fewer than 25 (TALLY & TERMINATE) 1

25 or more 2

Not sure (TALLY & TERMINATE) 3

Refused (TALLY & TERMINATE) 4

BEFORE TERMINATE READ: “Unfortunately you do not qualify for this survey. We are looking for tax professionals who have a significant number of SB/SE clients, and based on your answers to my questions you do not qualify. Thank you so much for your willingness to participate in our research and have a great day.”

(TT6)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

S8. (S3.) Do you work as a salaried employee for H&R Block or for Jackson Hewitt? (READ LIST)

S

Yes (TALLY & TERMINATE) 1

No (CONTINUE) 2

BEFORE TERMINATE READ: “Unfortunately you do not qualify for this survey. We are looking for tax professionals who have a significant number of SB/SE clients, and based on your answers to my questions you do not qualify. Thank you so much for your willingness to participate in our research and have a great day.”

(TT11)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

S9. (S2c.) The following types of tax forms are considered by the IRS to be small business forms: Forms 1120, 1120A, 1120S, 1065, and Form 1040 with schedules C, E, or F. About what percentage of the (FILL IN NUMBER FROM S6 (S2A) IF CODES 50 TO 9997; OTHERWISE READ “total”) tax returns you prepared for 2008 includes any of these tax forms? Your best guess will be fine.

Percent

(RANGE=0 TO 100)

ENTER NUMBER FROM 0 to 100

ENTER 998 IF NOT SURE

ENTER 999 IF REFUSED

(PROGRAMMER: IF FEWER THAN 50 IN S9 (S2C), TALLY & TERMINATE; OTHERWISE CONTINUE)

BEFORE TERMINATE READ: “Unfortunately you do not qualify for this survey. We are looking for tax professionals who have a significant number of SB/SE clients, and based on your answers to my questions you do not qualify. Thank you so much for your willingness to participate in our research and have a great day.”

(TT7)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

(ASK IF CODE 998 or CODE 999 IN S9 (S2C); OTHERWISE SKIP TO S11 (S2E))

S10. (S2d.) Would you say that fewer than 50% of the total federal income tax forms you prepared for your business and individual clients included one of these tax forms, or would that be 50% or more? Your best guess is fine. (READ IF NECESSARY: FORMS 1120, 1120A, 1120S, 1065, SCHEDULES C, E, OR F)

S

Fewer than 50% (TALLY & TERMINATE) 1

50% or more 2

Not sure (TALLY & TERMINATE) 3

Refused (TALLY & TERMINATE) 4

BEFORE TERMINATE READ: “Unfortunately you do not qualify for this survey. We are looking for tax professionals who have a significant number of SB/SE clients, and based on your answers to my questions you do not qualify. Thank you so much for your willingness to participate in our research and have a great day.”

(TT8)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

S11. (S2e.) Approximately how many of the following four types of small business forms, all together, did you prepare for tax year 2008: forms 1120, 1120A, 1120S, and 1065? Your best guess is fine.

(IF NEED TO CLARIFY, READ):

I don’t need a count for each form type, just an approximate total number of all these forms combined.

Types

(RANGE=0 TO 9999)

ENTER NUMBER FROM 0 to 9999

ENTER 9997 IF 9,997 OR HIGHER

ENTER 9998 IF NOT SURE

ENTER 9999 IF REFUSED

(PROGRAMMER: IF FEWER THAN 10 IN S11 (S2E), TALLY & TERMINATE; OTHERWISE CONTINUE)

BEFORE TERMINATE READ: “Unfortunately you do not qualify for this survey. We are looking for tax professionals who have a significant number of SB/SE clients, and based on your answers to my questions you do not qualify. Thank you so much for your willingness to participate in our research and have a great day.”

(TT9)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

(ASK IF CODE 9998 or CODE 9999 IN S11 (S2E); OTHERWISE SKIP TO S13 (S2g))

S12. (S2f.) Would you say that you prepared less than 10 of these types of business forms, all combined, or did you prepare 10 or more? Your best guess is fine.

(READ IF NECESSARY): Once again, the forms are 1120, 1120A, 1120S, or 1065.

S

Less than 10 (TALLY & TERMINATE) 1

10 or more 2

Not sure (TALLY & TERMINATE) 3

Refused (TALLY & TERMINATE) 4

BEFORE TERMINATE READ: “Unfortunately you do not qualify for this survey. We are looking for tax professionals who have a significant number of SB/SE clients, and based on your answers to my questions you do not qualify. Thank you so much for your willingness to participate in our research and have a great day.”

(TT10)

00 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19

S13. (S2g.) Approximately what percentage of the (FILL IN NUMBER FROM S6 (S2A) IF CODES 50 TO 9997; OTHERWISE READ “total”) tax returns you prepared for 2008 were Form 1040 with Schedule C? Your best guess will be fine.

Percent

(RANGE=0 TO 100)

ENTER NUMBER FROM 0 to 100

ENTER 998 IF NOT SURE

ENTER 999 IF REFUSED

(ASK IF CODE 998 or CODE 999 IN S13 (S2g); OTHERWISE IF S13 (s2g)<10% AUTOCODE S14 (s2h)=1, IF S13 (s2g)>=10%, AUTOCODE s2h=2 AND SKIP TO S15 (S2i))

S14. (S2h.) Would you say that fewer than 10% of the total federal income tax forms you prepared for your business and individual clients were Form 1040 with Schedule C?

S

Fewer than 10% 1

10% or more 2

Not sure 3

Refused) 4

S15. (S2i.) Approximately what percentage of the (FILL IN NUMBER FROM S2A IF CODES 50 TO 9997; OTHERWISE READ “total”) tax returns you prepared for 2008 were Form 1040 with Schedule E? Your best guess will be fine.

Percent

(RANGE=0 TO 100)

ENTER NUMBER FROM 0 to 100

ENTER 998 IF NOT SURE

ENTER 999 IF REFUSED

(ASK IF CODE 998 or CODE 999 IN S15 (S2i); OTHERWISE ; OTHERWISE IF S15 (s2i)<5% AUTOCODE S16 (s2j)=1, IF S15 (s2i)>=5%, AUTOCODE S15 (s2i)=2 AND SKIP TO Q1)

S16. (S2j.) Would you say that fewer than 5% of the total federal income tax forms you prepared for your business and individual were Form 1040 with Schedule E?

S

Fewer than 5% 1

5% or more 2

Not sure 3

Refused 4

QUESTIONNAIRE

TACK-UPS

(If AT ANY TIME DURING SURVEY respondent STARTS TALKING ABOUT SOMETHING THAT IS NOT DIRECTLY ASKED IN THE QUESTION, SAY:)

At the end of the survey I will ask for your comments or suggestions. At that time I will be able to record your thoughts and opinions.

Throughout this survey, I will use the term “S-B-S-E clients” to refer to business clients who file Forms 1120, 1120A, 1120S and 1065 as well as individuals who file Form 1040 with Schedules C, E or F.

1. (1.) What type of tax professional are you? Are you a…? (READ LIST)

S

CPA 1

Enrolled Agent 2

Un-enrolled Return Preparer 8

Tax attorney 3

Another type of tax professional 4

(DO NOT READ) Other 5

(DO NOT READ) Not sure 6

(DO NOT READ) Refused 7

2. (3.) What tax matters do you assist your SBSE clients with? Do you help them with…? (READ LIST, PAUSE BETWEEN EACH ITEM)

					(DO NOT READ)	(DO NOT READ)
			Yes	No	Not Sure	Refused
	2_1 (3_1)	Preparing and filing income tax returns	1	2	3	4
	2_2 (3_2)	Estimated taxes	1	2	3	4
	2_3 (3_3)	Employment taxes	1	2	3	4
	2_4 (3_4)	Resolving post-filing issues, such as IRS notices	1	2	3	4
	2_10 (3_10)	Resolving refund inquiries	1	2	3	4
	2_5 (3_8)	Responding to correspondence or face to face audits of clients returns	1	2	3	4
	2_9 (3_9)	Dealing with clients’ outstanding balances	1	2	3	4
	2_6 (3_6)	Tax planning	1	2	3	4
	2_7 (3_7)	Advising on business matters	1	2	3	4

Obtaining Forms and General Tax Information

3. (4a.) Now I want to ask you some questions about getting help or guidance while you were preparing your SBSE clients’ 2008 tax returns. When you needed information, help, or guidance, did you rely on (READ):

S

The IRS more 1

Other, non-IRS, sources more 2

OR both sources equally 3

Not sure 4

Refused 5

4. (5a.) Which one of the following non-IRS information sources did you most rely on for information and guidance on tax issues? Was it…? (READ)

S

A paid tax service 03

Your tax software 04

OR Your professional organization 05

None 06

Not sure 07

Refused 08

5. (5b.) Which one of the following IRS information sources did you most rely on for information and guidance on tax issues? Was it…? (READ)

S

The IRS Web site (IRS.gov) 01

An IRS telephone line 02

Or another IRS source, specify_______ 15

(DNR) IRS Nationwide Tax Forums 09

(DNR) IRS audio and video presentations 10

(DNR) IRS E-mail subscriptions 11

(DNR) Visits from IRS staff 13

(DNR) Going to a local IRS office 14

(DNR) None 06

(DNR) Not sure 07

(DNR) Refused 08

8. (5_3.) Did you ever use the IRS Web site regarding your SBSE clients’ 2008 taxes. This includes downloading forms from IRS.gov. (IF NECESSARY READ: either before filing or to resolve post-filing issues)?

S

Yes 1

No 2

Not Sure 3

Refused 4

(ASK IF CODE 1 IN Q8 (Q5_3); OTHERWISE SKIP TO Q13 (Q17))

12. (16.) Please rate your overall satisfaction with using the IRS Web site regarding your SBSE clients’ 2008 taxes. Again, please use a scale of 1 to 5, where a 1 is very dissatisfied and a 5 is very satisfied.

S

1, Very dissatisfied 1

2 2

3 3

4 4

5, Very Satisfied 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

Obtaining Client Account Information Pre-Filing

13. (17.) Now I have some questions about getting client account information. Before preparing your SBSE clients’ 2008 taxes, did you contact the IRS to obtain client filing or payment history? (READ ONLY IF NECESSARY: This includes using the phone, mail, Web site, or other methods of contact). (DO NOT READ) (IF CODE 5, ASK: Let me confirm that you never got through, if yes, punch CODE 5; if no, did get through, punch CODE 1)

S

Yes 1

No (SKIP TO Q15 (Q28)) 2

Not Sure (SKIP TO Q15 (Q28)) 3

Refused (SKIP TO Q15 (Q28)) 4

Tried, but did not get through (SKIP TO Q15 (Q28)) 5

14. (24.) Please rate your overall satisfaction with getting client account information from the IRS while preparing your SBSE clients’ 2008 taxes. Please use a 1 to 5 scale, where a 1 is very dissatisfied and a 5 is very satisfied.

S

1, Very dissatisfied 1

2 2

3 3

4 4

5, Very Satisfied 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

15. (28.) Now I have some questions about preparing and filing income tax returns. How did you file your SBSE clients’ 2008 income taxes? Did you…? (READ) (IF ASKS FOR CLARIFICATION: This refers to the method for filing taxes, not sending payment)

S

File all by regular mail 1

File the majority by regular mail 3

File all electronically by e-file 2

File the majority by e-file 4

(DO NOT READ) File equal numbers e-file and regular mail 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

(ASK IF CODES 1 OR 3 IN Q15 (Q28); ELSE SKIP TO Q17 (37a)

16. (28a.) You said that you filed all or the majority of your client’s income tax returns by mail. Did you use tax preparation software to prepare…? (READ)

S

All of these forms 1

The majority of these forms 2

Some of these forms 3

None of these forms 4

Not Sure 5

Refused 6

(ASK IF CODES 2, 3, 4 OR 5 IN Q15 (Q28); OTHERWISE SKIP TO Q18 (Q42))

17. (37a.) Over the past two years, did the number of income tax forms you filed electronically…? (READ)

S

Increase 1

Decrease 2

Stay the same 3

Not Sure 4

Refused 5

18. (42.) Please rate your overall satisfaction with preparing and filing your clients’ 2008 income tax returns. Please use a scale of 1 to 5 where 1 is very dissatisfied and 5 is very satisfied.

S

1, Very dissatisfied 1

2 2

3 3

4 4

5, Very Satisfied 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

Estimated Taxes

(ASK IF CODE 1 IN Q2_2 (Q3_2); OTHERWISE SKIP TO Q20 (Q50))

19. (44.) Earlier you mentioned that you also help clients file their estimated taxes. Please rate your overall satisfaction with handling your clients’ estimated taxes for 2008, using the same 1 to 5 scale, where a 1 is very dissatisfied and a 5 is very satisfied.

S

1, Very dissatisfied 1

2 2

3 3

4 4

5, Very Satisfied 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

(DO NOT READ) Did not file estimated taxes for clients 8

(ASK IF CODE 1 IN Q2_3 (Q3_3); OTHERWISE SKIP TO Q23 (Q55c)

20. (50.) My next questions are about employment taxes. How did you file your clients’ 2008 employment tax returns? Did you…? (READ) (IF ASKS FOR CLARIFICATION: This refers to the method for filing returns, not W-2’s, and not sending payment)

S

File all by regular mail 1

File the majority by regular mail 3

File all electronically by e-file 2

File the majority by e-file 4

(DO NOT READ) File equal numbers e-file and regular mail 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

(DO NOT READ) Did not file employment taxes for clients (SKIP TO Q23 (Q55c)) 8

(ASK IF CODE 2, 3, 4 OR 5 IN Q20 (Q50); OTHERWISE SKIP TO Q22 (Q55))

21. (51a.) Over the past two years, did the number of employment tax forms you filed electronically…? (READ)

S

Increase 1

Decrease 2

Stay the same 3

Not Sure 4

Refused 5

22. (55.) Please rate your overall satisfaction with handling your clients’ employment taxes for 2008. Again, please use a scale of 1 to 5, where a 1 is very dissatisfied and a 5 is very satisfied.

S

1, Very dissatisfied 1

2 2

3 3

4 4

5, Very Satisfied 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

[SAY TO EVERYONE (MOVED PLACEMENT): Now I have a few questions for you about e-filing and electronic payments.]

(ASK IF CODE 1 IN Q17 (Q37a) OR CODE 1 IN Q21 (Q51a); OTHERWISE, SKIP TO Q25 (Q55f))

23. (55c.) Earlier, you said that in the past two years you increased the number of forms you e-filed for [IF CODE 1 IN Q17 (Q37a), read “income taxes”; IF CODE 1 in Q21 (Q51a) read “(and) employment taxes”]. In most cases, who decided that you would switch to e-filing, was it…? (READ LIST) (NOTE TO INTERVIEWER: If respondent says “It was mandated” or “The state required it”, type in CODE 1 for Q23 (Q55c) and next question Q24 (Q55d) will be CODE 10 or CODE 6)

S

You (DNR: or someone in your business), or 1

Your clients 2

(DO NOT READ) Both you and your clients 3

(DO NOT READ) Not Sure 4

(DO NOT READ) Refused 5

Notices

Remember, the term SBSE clients refers to clients who file Forms 1120, 1120A, 1120S and 1065 as well those who file Form 1040 with Schedules C, E, or F

26. (56.) Did you help your SBSE clients deal with any notices or communications received from the IRS in the past year? (DO NOT READ)

S

Yes 1

No (SKIP TO Q53 (Q78a)) 2

Not Sure (SKIP TO Q53 (Q78a) 3

Refused (SKIP TO Q53 (Q78a) 4

27. (56b.) Approximately what percentage of your SBSE clients received a notice in the past year? [IF NECESSARY: “Your best guess is fine.”] (DO NOT READ) (NOTE: IF ANSWER “less than 1%”, TYPE IN 1)

S

Percent

ENTER NUMBER 0 to 100; 998 = Not Sure; 999= Refused

28. (56a.) Did you help those clients with any of the following specific types of notices in the past year? I will read a list and you can say yes or no to each one. How about notices for…? (READ) Yes or no?

				(DO NOT READ)	(DO NOT READ)
		Yes	No	Not Sure	Refused
28_1. (56a_1)	Not filing a return	1	2	3	4
28_2 (56a_2)	Filing a return late	1	2	3	4
28_3 (56a_3)	Not paying the full amount owed when the return was filed	1	2	3	4
28_4 (56a_4)	Income that was not accurately reported	1	2	3	4
28_5 (56a_5)	Problems with deductions	1	2	3	4

(IF (Q28_1 (Q56a_1) AND Q28_2 (Q56a_2) AND Q28_3 (Q56a_3) AND Q28_4 (Q56a_4) AND Q28_5 (Q56a_5) AND Q28_6 (Q56a_6)) ALL EQUAL CODES 2, 3, OR 4 (IN OTHER WORDS, NOT AT LEAST TWO CODE 1 AMONG ALL SIX QUESTIONS Q28_1 (Q56a_1) to Q28_6 (Q56a_6)) THEN SKIP TO Q34 (Q58b))

29. (56c.) What was the most common reason for notices or other written communications that your clients received from the IRS in the past year? Was it notices for…? (READ) (IF RESPONDENT ANSWERS “none” “don’t know” or “refused” CODES 6,7, or 8, SAY: “Are you sure that none of your clients received notices for any of these reasons? If RESPONDENT ANSWERS “yes, none received notices for these reasons”, then code as 6, IF ANSWERS “no, they have received notices for the listed reasons”, then ask “which reason was the most common)

S

[ONLY SHOW IF Q28_1 (Q56a_1)=1] Not filing 5

[ONLY SHOW IF Q28_2 (Q56a_2)=1] Late filing 1

[ONLY SHOW IF Q28_3 (Q56a_3)=1] Not paying the full amount owed when the return was filed 2

[ONLY SHOW IF Q28_4 (Q56a_4)=1] Unreported income 3

[ONLY SHOW IF Q28_5 (Q56a_5)=1] Problems with deductions 4

(DO NOT READ) None (SKIP TO q34 (q58b)) 6

(DO NOT READ) Not sure (SKIP TO q34 (q58b)) 7

(DO NOT READ) Refused (SKIP TO q34 (q58b)) 8

30a. (69.) In most cases, who made the mistake or decision that led to the IRS issuing the notice? Was it…? (READ LIST)

S

You or your client 1

Or The IRS 3

(DO NOT READ) Not Sure 4

(DO NOT READ) Refused 5

(IF CODE 2 IN Q15 (Q28), SKIP TO Q40_1 (Q70_1).

(ASK IF Q28_4 (Q56a_4)=1 OR Q28_5 (Q56a_5)=1; OTHERWISE, SKIP TO Q40_1 (Q70_1))

31. (56b_1.) Please think of your clients who received a notice in the past year for unreported income or for problems with deductions. In what percentage of those cases did you submit information attached to the original return that in your professional judgment should have prevented the notice from being issued? (DO NOT READ)

S

Percent

ENTER NUMBER 0 to 100; 998 = Not Sure; 999= Refused

(IF Q31 (Q56b_1)=0, 998, OR 999 SKIP TO Q40_1 (Q70_1))

32. (56b_2.) In those cases where you submitted information attached to the original return, what type of information did you attach? (DO NOT READ)

M

Notes or explanations 01

Worksheets 02

1099 statements 03

Schedules 04

Proof of deductions 05

Receipts 06

Cancelled Checks 07

Other (Please specify)_____________________ 11

(DNR) Nothing 12

(DNR) Not Sure 13

(DNR) Refused 14

40_1 (Q70_1.) What percentage of your client’s notices are resolved with your client owing money to the IRS? ______ (enter percent 0-100%, 998=Not Sure, 999=Ref)

IF MORE THAN ONE CODE 1 IN Q28_1 (Q56a_1) THROUGH Q28_6 (Q56a_6), ASK Q41 (Q71); OTHERWISE SKIP TO Q42a (Q73a)

41. (71.)

Of all the types of notices you dealt with in the past year, which one of the following issues was the most difficult to resolve with the IRS? Was it notices about…? (READ LIST) (PROBE IF NECESSARY)

S

[ONLY SHOW IF Q28_1 (Q56a_1)=1] Not filing 5

[ONLY SHOW IF Q28_2 (Q56a_2)=1] Late filing 1

[ONLY SHOW IF Q28_3 (Q56a_3)=1] Not paying the full amount owed when the return was filed 3

[ONLY SHOW IF Q28_4 (Q56a_4)=1] Unreported income 2

[ONLY SHOW IF Q28_5 (Q56a_5)=1] Problems with deductions 4

(DO NOT READ) None of these 7

(DO NOT READ) Not Sure 8

(DO NOT READ) Refused 9

(INTERVIEWER NOTE: READ QUICKLY. IF RESPONDENT OFFERS OTHER CHOICES FIRST, SUCH AS “PAYROLL TAXES” OR “ESTIMATED TAXES,” THEN ASK: IS THAT USUALLY DUE TO LATE FILING, INCOME THAT WAS UNREPORTED, MONEY YOUR CLIENT OWED TO THE IRS OR PROBLEMS WITH DEDUCTIONS.)

42a. (73a.) Over the past year, approximately how many hours did you spend trying to resolve each client’s notice? Please give me the average number of hours for one client. [IF NECESSARY READ: “Your best guess is fine”]

Hours

ENTER NUMBER 0 to 997; 998 = Not Sure; 999= Refused

47a. (73b.) Over the past year, approximately how many months after each client received a notice were you or the client informed that the issue was resolved? Please give me the average number of months for one client. [IF NECESSARY READ: “Your best guess is fine”]

Months

ENTER NUMBER 0 to 996; 997 = Never informed that issue was resolved; 998 = Not Sure; 999= Refused

52. (75.) Please rate your overall satisfaction with resolving IRS notices that your clients received in the past year? Again, please use a scale of 1 to 5, where a 1 is very dissatisfied and a 5 is very satisfied.

S

1, Very dissatisfied 1

2 2

3 3

4 4

5, Very Satisfied 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

53. (78a.) Now I would like to ask you some questions about SB/SE clients whom you represented over the past year for compliance problems, regardless of whether you prepared and filed their original tax return.

What percent of all of your SB/SE clients did you represent for compliance problems in the past year? (NOTE: If answers “less than 1%”, ENTER 1)

Percent

ENTER NUMBER 0 to 100; 998 = Not Sure; 999= Refused

IF Q53 (Q78a)=0, SKIP TO Q55 (Q76)

54. (78c.) Now, think about just those SB/SE clients whom you represented over the past year for compliance problems. What percent of these clients whom you represented came to you even though you did not prepare and file their original return?

Percent

ENTER NUMBER 0 to 100; 998 = Not Sure; 999= Refused

Overall Satisfaction

(SHOW ON SINGLE SCREEN)

OK, [PAUSE] now we want to ask you a big-picture question about your OVERALL experience of dealing with the IRS for your SBSE clients.

(NEW SCREEN)

55. (76.) Taking into account ALL factors we have been discussing, including… (READ LIST)

(SHOW TO EVERYONE): Obtaining forms and tax information,

(SHOW IF CODE 1 IN Q13 (Q17)): Obtaining client account information pre-filing,

(SHOW TO EVERYONE): Preparing and filing returns,

(SHOW IF CODE 1 IN Q2_2 (Q3_2)): Handling estimated taxes,

(SHOW IF CODE 1 IN Q2_3 (Q3_3)): Handling employment taxes,

(SHOW IF CODE 1 IN Q26 (Q56)): Resolving issues in notices from the IRS,

How satisfied are you with your OVERALL experience with 2008 SBSE taxes on the same scale of 1 to 5, where a 1 is very dissatisfied and a 5 is very satisfied.

S

1, Very dissatisfied 1

2 2

3 3

4 4

5, Very Satisfied 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

INSERT AUDIT SECTION

55a. (77c.) Have any of your clients’ tax returns been audited in the past year? [IF ASKED READ:This includes face to face and correspondence (mail) audits]

S

Yes 1

No (SKIP TO Q56 (Q77)) 2

Not sure (SKIP TO Q56 (Q77)) 3

Refused (SKIP TO Q56 (Q77)) 4

(ASK IF CODE 1 IN q55a (q77c); OTHERWISE SKIP TO Q56 (Q77))

55b. (77d.) How many of the returns that you prepared for your clients were subject to an audit in the past year?

Number

(RANGE=0 TO 997)

ENTER NUMBER FROM 0 to 997

ENTER 998 IF NOT SURE

ENTER 999 IF REFUSED

(IF Q55b (Q77d)=1, all subsequent questions through Q55l (q77q) should be in singular (shown in parentheses after each question)

55b1. (77d1.) Did the majority of these audits cover a single issue on your client’s return, multiple issues, or the entire return? (Did the audit cover a single issue on your clients’ return, multiple issues, or the entire return?)

S

Single issue 1

Multiple issues 2

Entire return 2

(DNR) Not sure 4

(DNR) Refused 5

55c (77e.) Were the majority of these audits limited to a single Tax Year’s return or did they cover multiple Tax years? (Was this audit limited to a single Tax Year’s return or did it cover multiple Tax Years?)

S

Single year 1

Multiple years 2

(DNR) Not sure 3

(DNR) Refused 4

55d. (77g.) In most cases, when you originally prepared your clients’ returns, how aware were you that the issues for which your clients’ returns were later audited might be a problem? (When you originally prepared your client’s return, how aware were you that the issues for which your client’s returns was later audited might be a problem?) Did you…? (READ)

S

Know issue would trigger an audit 1

Think issue might possibly trigger an audit 2

Think that issue would NOT trigger an audit 3

(DNR) Not sure 4

(DNR) Refused 5

(ASK IF CODE 1 OR CODE 2 IN Q61 (Q77g); ELSE SKIP TO Q63 (Q77j (i)))

55e. (77h.) In most cases, what actions did you take to try to resolve the issues that you knew or thought might trigger an audit before filing the return? (What actions did you take to try to resolve the issues that you knew or thought might trigger an audit before filing the return?) I will read a list of options and please say yes or no to each one. Did you…? (READ) (MARK ALL THAT APPLY)

M

Provide additional explanations attached to the return 1

Contact the IRS for guidance 3

Contact the client for clarification or documentation 4

Anything else? specify______________ 6

(DO NOT READ) Took no action 5

(DO NOT READ) Not sure 7

(DO NOT READ) Refused 8

55f. (77j.) What type of issue most commonly triggered the audits of your clients’ returns? (What type of issue triggered the audit of your client’s return?)

S

Wages interest or dividend income 01

Capital gains/losses 02

Business income or expenses 03

Itemized deductions 05

Home office deduction 06

Rental income or expenses 07

(DO NOT READ) Other, specify _________ 08

(DO NOT READ) Not Sure 09

(DO NOT READ) Refused 10

55g. (77l.) On average, how many hours did you spend on the audit of a typical clients’ tax return? (How many hours did you spend on the audit of your client’s tax return?)

Hours

(RANGE=0 TO 999)

ENTER 997 IF 997 OR MORE

ENTER 998 IF NOT SURE

ENTER 999 IF REFUSED

55h. (77m.) What was the outcome when most of your clients’ audits were resolved? (What was the outcome when your client’s audit was resolved?) Did …? (READ LIST)

S

Your client owe money 1

Your client NOT owe money, and the return was accepted as filed 2

Your client receive a refund 3

(DO NOT READ) Most cases are not resolved 4

(DO NOT READ) Not Sure 5

(DO NOT READ) Refused 6

55i. (77n.) Will your experience of having your clients’ returns audited help make you more careful in filing accurate returns in the future? (Will your experience of having your client’s return audited help make you more careful in filing accurate returns in the future?)

S

Yes 1

No 2

Not sure 3

Refused 4

55j. (77o.) Did any of your experiences dealing with your clients’ audits teach you how to avoid problems that might trigger an audit in the future? (Did your experience dealing with your client’s audit teach you how to avoid problems that might trigger an audit in the future?)

S

Yes 1

No 2

Not sure 3

Refused 4

(ASK IF CODE 1 IN Q55j (Q77o); ELSE SKIP TO Q55l (Q77q))

55k. (Q77p.) When you learned how to avoid problems that might trigger an audit, how many other clients do you think this information might apply to? (READ LIST)

S

Just a single case 1

2 to 5 cases 2

Or more than 5 cases 3

(DO NOT READ) Not sure 4

(DO NOT READ) Refused 5

55l. (77q.) Do you think that your clients’ audit experiences will make them more careful about all items and entries on the tax returns they will file in the future? (Do you think that your client’s audit experience will make them more careful about all items and entries on the tax returns they will file in the future?)

S

Yes 1

No 2

(DNR) Not sure 3

(DNR) Refused 4

56. (77.) Now, thinking again about your overall experience with the IRS, did any contacts with the IRS - whether by phone, mail, or Internet - help you avoid problems or errors? (DO NOT READ)

S

Yes 1

No (SKIP TO Q59 (87)) 2

(DNR) Not sure (SKIP TO Q59 (87)) 3

(DNR) Refused (SKIP TO Q59 (87)) 4

57. (77a) When problems or errors were avoided, did they apply to…? (READ LIST)

S

Just a single client 1

2 to 5 clients 2

Or more than 5 clients 3

(DO NOT READ) Not sure 4

(DO NOT READ) Refused 5

(IF Q7 (Q5_1)=2, DO NOT SHOW/READ ANSWER 2; IF Q6 (Q5_2)=2 DO NOT SHOW/READ ANSWER 1; IF Q8 (Q5_3)=2 DO NOT SHOW/READ ANSWER 4)

58. (77b.) Which method of contact most helped you avoid problems or errors? Would that be…?

S

The Practitioner Priority Line (PPS) 1

An IRS Toll-Free phone line 2

Mail correspondence 3

The IRS Website 4

Or another method, specify ___________ 8

(DO NOT READ) Multiple methods 5

(DO NOT READ) Not sure 6

(DO NOT READ) Refused 7

(ASK ALL)

58e. (78.) In the past two years, what was the most common mistake made by clients that led to an IRS notice or audit? (DO NOT READ) (PRE-TEST RECORD VERBATIM)

S

Incorrect deduction 01

Unreported income 02

XX 03

Other, specify ___________ 09

(DO NOT READ) None 10

(DO NOT READ) Not sure 11

(DO NOT READ) Refused 12

58f. (79.) In the past two years, have you had any situations where the IRS gave incorrect information to you or to your client that directly or indirectly led to an IRS notice or audit? (DO NOT READ) (PRE-TEST RECORD VERBATIM)

S

Yes 1

No 2

Not sure 3

Refused 4

(IF CODE 1 IN Q58f (Q83) ASK Q58g (Q84); ELSE SKIP TO 58i (86))

58g. (80.) How many times has this happened? (IF NECESSARY CLARIFY: In the past two years, how many times have you had a situations where the IRS gave incorrect information to you or to your client that directly or indirectly led to an IRS notice or audit?) (DO NOT READ))

(Number) Times

(RANGE=0 TO 997)

ENTER NUMBER FROM 0 to 997

ENTER 998 IF NOT SURE

ENTER 999 IF REFUSED

58h. (81.) What was the most common type of incorrect information that the IRS gave to you or your clients? (DO NOT READ) (PRE-TEST RECORD VERBATIM)

S

Other, specify ___________ 10

(DO NOT READ) Not sure 11

(DO NOT READ) Refused 12

READ INTRO: “The IRS has begun to speak of its partners as a first line of compliance in tax administration.”

58a. (82.) To what extent should the tax professional community act in partnership with the IRS to increase compliance with tax laws? Please use a scale of 1 to 5 where 1 is “not at all” and 5 is “as much as possible”.

S

Not at all 1

2 2

3 3

4 4

As much as possible 5

(DNR) Not sure 6

(DNR) Refused 7

(IF CODE 1 in Q58a (Q82) SKIP TO 58i (Q86))

58b. (83.) How effective is the current partnership between the IRS and the tax professional community at increasing voluntary compliance? Please use a scale of 1 to 5 where 1 is “not at all effective partnership” and 5 is “very effective partnership”.

S

Not at all effective partnership 1

2 2

3 3

4 4

Very effective partnership 5

(DNR) Not sure 6

(DNR) Refused 7

58c. (84.) What should the IRS do to become a better partner to tax professionals who are preparing to file clients’ returns? (DO NOT READ) (PRE-TEST RECORD VERBATIM)

M

Provide more information on Web site 01

Provide better information on Web site 02

Make it easier to find information on Web site 03

Improve IRS.gov search engine 04

Provide more timely information 05

Keep me updated on tax law changes 06

Provide a list of most common mistakes 07

Easier access to client information 08

Other, specify ___________ 10

(DO NOT READ) Not sure 11

(DO NOT READ) Refused 12

58d. (85.) What should the IRS do to become a better partner to tax professionals who are trying to resolve clients’ notices or other post-filing issues? (DO NOT READ) (PRE-TEST RECORD VERBATIM)

M

Make it easier to resolve over email/Internet/use e-service 01

Provide one IRS contact person for an issue 02

Send materials directly to tax professional 03

Other, specify ___________ 10

(DO NOT READ) Not sure 11

(DO NOT READ) Refused 12

(ASK ALL)

58i. (86.) What should the IRS do to ensure the honesty and competence of the tax professional community? (DO NOT READ) (PRE-TEST RECORD VERBATIM)

M

Require certification 01

Penalties 02

Other, specify ___________ 10

(DO NOT READ) Not sure 11

(DO NOT READ) Refused 12

58j. (86a.) What should tax professionals do to ensure the honesty and competence of the tax professional community? (DO NOT READ) (PRE-TEST RECORD VERBATIM)

M

Other, specify ___________ 10

(DO NOT READ) Not sure 11

(DO NOT READ) Refused 12

58k. (86a1.) Do you think that local tax professional groups have a role to play in ensuring the honesty and competence of the tax professional community? (DO NOT READ)

S

Yes 1

No 2

Not sure 3

Refused 4

(IF CODE 1 IN Q58k (Q86a1) ASK Q58l (Q86a2); ELSE SKIP

58l. (86a2.) How effective are the local professional groups you belong to in any actions they take to ensure the honesty and competence of the tax professional community? Are they…? (READ)

S

Not at all effective 1

Somewhat effective 2

Or very effective 3

Not sure 4

Refused 5

58a1. (86b) I will now read you a list of items about the IRS’s partnership with the tax professional community to increase compliance with tax laws. Please rate the IRS’s performance on each item, using a scale of 1 to 5, where 1 is very poor and 5 is excellent. How about…? (READ LIST, REPEAT SCALE AS NECESSARY)

 

		Very Poor				Excellent	Not Sure	Refused
58a1	Keeping me informed about tax law changes	1	2	3	4	5	6	7
58a2	Providing adequate guidance in seminars, webinars, and phone forums.	1	2	3	4	5	6	7
58a3	Providing helpful information on the IRS.gov website.	1	2	3	4	5	6	7
58a4	Providing timely guidance through e-news subscriptions.	1	2	3	4	5	6	7
58a5	Providing direction when help is needed to resolve issues.	1	2	3	4	5	6	7
58a6	Coordinating effectively through tax services and professional organizations.	1	2	3	4	5	6	7
58a7	Providing efficient issue resolution mechanisms	1	2	3	4	5	6	7
58a8	Providing opportunities for targeted training	1	2	3	4	5	6	7
58a9	Advocating for tax changes that reduce taxpayer burden	1	2	3	4	5	6	7

 

 

58b1 (Now, using the same 5-point scale and taking all those factors into account, how effective a partner is the IRS in supporting tax professional efforts to increase compliance. (IF NECESSARY, REPEAT SCALE)

S

1, Very poor 1

2 2

3 3

4 4

5, Excellent 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

Internet and E-Services

READ: Now I have some questions about the IRS electronic services program.

59. (87.) Have you heard of the IRS’s e-services program? (INTERVIEWER: IF RESPONDENT IS UNSURE WHAT E-SERVICES ARE, READ: “The IRS e-services program allows enrolled tax professionals to electronically submit disclosure authorization forms, electronically request taxpayer transcripts and electronically inquire about taxpayer account issues.” IF NECESSARY ADD: “It is NOT the same as e-filing”.)

S

Yes 1

No (SKIP TO Q65 (Q99)) 2

Not Sure (SKIP TO Q65(Q99)) 3

Refused (SKIP TO Q65 (Q99)) 4

60. (88.) Were you enrolled in the IRS’s e-services program this past year?

S

Yes 1

No (SKIP TO Q64(Q90)) 2

Not Sure(SKIP TO Q64 (Q90)) 3

Refused (SKIP TO Q64(Q90)) 4

61. (89_1.) Which, if any, of the following IRS e-services have you used? Have you used the E-service to electronically submit disclosure authorization forms (Disclosure Authorization e-service)

S

Yes 1

No 2

Not Sure 3

Refused 4

62. (89_2.) How about the E-service to electronically receive taxpayer transcripts (Transcript Delivery e-service)

S

Yes 1

No 2

Not Sure 3

Refused 4

63. (89_3.) How about the E-service to electronically inquire about taxpayer account problems (Electronic Account Resolution e-service)

S

Yes 1

No 2

Not Sure 3

Refused 4

(IF CODE 1 IN Q59 (Q87) AND Code 2 IN Q60 (Q88), ASK Q64 (Q90); ELSE SKIP TO Q65 (Q99))

64. (90.) What keeps you from enrolling in IRS e-services? (DO NOT READ)

S

Did not know enough about it/need more information 1

Not useful/necessary 2

I do not use Internet/not technological 3

It did not work for me/I was not able to enroll 8

Password issues/difficulties 9

I did not qualify 4

Other SPECIFY ______________________________ 5

(DO NOT READ) Not Sure 6

(DO NOT READ) Refused 7

64. (90.) What can the IRS do to encourage more professionals to enroll in and use e-services? (DO NOT READ)

M

Make e-services easier to use 01

Publicize it on the Internet 02

Publicize it through professional organizations 03

Mandate/require it 04

Other SPECIFY ______________________________ 10

(DO NOT READ) Not Sure 11

(DO NOT READ) Refused 12

64a. (91.) Would you participate in a webinar hosted by the IRS on timely tax topics? (IF NEED DEFINITION OF WEBINAR: “A webinar is a web-based seminar on tax topics that can be viewed on the Internet”) (DO NOT READ)

S

Yes 1

No 2

Not Sure 3

Refused 4

(IF Q64a (Q91)=2 SKIP NEXT QUESTION.

64a1. (91a.) Would you participate if this webinar were available only on a specific date or would you participate only if it’s available at any time? (DO NOT READ)

S

Specific date 1

Any time 2

Not Sure 3

Refused 4

64b. (92.) Where do you prefer to get tax-related education and training? (DO NOT READ)

M

IRS 01

Tax Professional organization 02

University or educational institution 03

Other SPECIFY ______________________________ 10

(DO NOT READ) Not Sure 11

(DO NOT READ) Refused 12

66. (105.) Do you have any other comments or suggestions that would help the IRS improve its services to you or your SBSE clients? (RECORD OPEN END, CLARIFY IF NEEDED)

___ (VERBATIMS AND CODE) ___________________________________

_____________________________________________________________

(SHOW ON SINGLE SCREEN):

These last few questions are for classification purposes. Again the information you provide is completely confidential.

67. (100.) How many years have you been a tax professional?

Years

(RANGE=1 TO 99)

ENTER A NUMBER FROM 1 TO 99

ENTER 1 IF LESS THAN 1 YEAR

ENTER 98 IF NOT SURE

ENTER 99 IF REFUSED

68. (101.) Do you currently work by yourself or with others in a firm? (DO NOT READ)

S

Work by myself 1

Work at a firm (DNR: includes owner of firm with employees) 2

Not sure 3

Refused 4

(ASK IF CODE 2 IN Q68 (Q101); OTHERWISE SKIP TO Q70 (Q102a))

69. (102) Including yourself, how many tax professionals are in your firm (DO NOT READ) (NOTE: IF RESPONDENT SAYS “SIZE OF FIRM VARIES”, ASK FOR SIZE DURING FILING SEASON)?

Tax professionals

(RANGE=1 TO 999)

ENTER A NUMBER FROM 1 TO 999

ENTER 997 IF 997 OR MORE

ENTER 998 IF NOT SURE

ENTER 999 IF REFUSED

69a. (101a.) Do you belong to any National organizations for CPAs, Enrolled Agents or other tax professionals? (DO NOT READ)

S

Yes 1

No 2

Not sure 3

Refused 4

(IF CODE 2 in Q69a (Q101a) SKIP TO Q70a (Q102b))

70. (102a.) Which National professional organizations do you belong to? (DO NOT READ AND RECORD MULTIPLE RESPONSES)

(NOTE: IF RESPONDENT IMMEDIATELY SAYS “NONE”, ENTER CODE 10 AND DO NOT READ LIST)

(NOTE: ONLY RECORD “NATIONAL” ORGANIZATIONS, DO NOT RECORD ANY “STATE” ORGANIZATIONS)

M

American Institute of Certified Public Accountants (AICPA) ………………. 7

American Bar Association (ABA) …………………………. 8

National Association of Enrolled Agents (NAEA) 6

Any other National Tax Professional organizations? (please specify)______………. 9

(DNR) American Association of Attorney-Certified Public Accountants (AAACPA) 1

(DNR) National Society of Tax Professionals (NSTP) 2

(DNR) National Society of Accountants (NSA) 3

(DNR) National Conference of CPA Practitioners (NcCPAP) 4

(DNR) National Association of Tax Professionals (NATP) 5

(DO NOT READ) None 10

(DO NOT READ) Not Sure 11

(DO NOT READ) Refused 12

70a. (102b.) Do you belong to any State organizations for CPAs, Enrolled Agents, or other tax professionals? (DO NOT READ)

S

Yes 1

No 2

Not sure 3

Refused 4

(IF CODE 1 IN Q70a (Q102b) ASK NEXT QUESTION; ELSE SKIP TO Q71 (Q103))

70b. (102c.) What is the extent of your involvement with your state tax professional organization? Do you…? (READ, MARK ALL THAT APPLY)

M

Attend meetings 1

Stay current via newsletters or Website 2

Attend seminars or conferences 3

Or are you a member only, with no other participation 4

(DNR) Not sure 5

(DNR) Refused 6

70c. (102d.) Do you receive periodic electronic IRS updates such as Key Messages and minutes from local Practitioner Liaison Meetings? (DO NOT READ)

S

Yes 1

No 2

Not sure 3

Refused 4

71. (103.) How often do you interact with most of your SBSE clients? Is it…? (READ LIST)

S

Once or twice a year 1

Three or four times a year 2

More often than four times a year 3

(DO NOT READ) Not sure 4

(DO NOT READ) Refused 5

72. (104.) How do you charge most of your clients? Do you charge…? (READ LIST)

S

An hourly fee 1

A fee per return or service 2

A flat fee or retainer 3

(DO NOT READ) Not sure 4

(DO NOT READ) Refused 5

73. (104a.) What is the size of the population where most of your clients live? Is it…? (READ LIST)

S

5,000 or fewer people 1

5,001 to 20,000 2

20,001 to 200,000 3

Or more than 200,000 people 4

(DO NOT READ) Not sure 5

(DO NOT READ) Refused 6

74. (104b.) Do you specialize in preparing taxes for a specific industry or type of business?

S

Yes 1

No 2

Not Sure 3

Refused 4

(IF CODE 1 IN 74 (Q104b) ASK Q75 (Q104c); ELSE SKIP)

75. (104c.) Which industry or type of business? I will read a list and you can say yes or no to each one (READ). How about…?

				(DO NOT READ)	(DO NOT READ)
		Yes	No	Not Sure	Refused
75_1 (104c_1)	Retail sales	1	2	3	4
75_2 (104c _2)	Wholesale sales and distribution	1	2	3	4
75_3 (104c _3)	Construction	1	2	3	4
75_4 (104c _4)	Finance and insurance	1	2	3	4
75_5 (104c _5)	Manufacturing	1	2	3	4
75_6 (104c _6)	Transportation	1	2	3	4
75_7 (104c _7)	Real estate	1	2	3	4
75_8 (104c _8)	Arts, entertainment, and recreation	1	2	3	4
75_9 (104c _9)	Health care and social assistance	1	2	3	4
75_10 (104c _10)	Information	1	2	3	4
75_11 (104c _11)	Education services	1	2	3	4
75_12 (104c _12)	Food and beverage services	1	2	3	4
75_13 (104c _13)	Professional, scientific, and technical services	1	2	3	4
75_14 (104c _14)	Other services	1	2	3	4
75_15 (104c_15)	Another industry or type of business I didn’t mention, specify_______________	1	2	3	4

Those are all the questions I have for you today. My supervisor may want to verify that I spoke with you. May I please confirm that I reached you at (INSERT TELEPHONE NUMBER),

And may I have your first name only please? (DO NOT READ. CONFIRM NAME)

S

Yes 1

No 2

Thank you so much for your time!

That's the end of our survey. I'd like to thank you very much for your willingness to participate in our research. Thanks again, and have a wonderful day / evening!

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