Form 379 IRS LB & I Que 379 IRS LB & I Que 379 IRS LB & I Questionnaire

CFI GROUP

2010 IRS Large Business and International Division

Department of Treasury

Hello, I'm _____________ with (NAME), a market research firm, calling on behalf of CFI Group. We would like to ask you about your experiences with the services you received from the Internal Revenue Service. The purpose of the research is to help the IRS improve its services to consumers like you. Your name will be confidential, and your participation is voluntary. You may stop at any time or skip any question you do not wish to answer. Your opinions are important because you have been chosen randomly to represent consumers across the United States and your responses will be added to a growing IRS database of evaluations of customer satisfaction to improve the products and services provided to you, the consumer. This interview will take 8-10 minutes and is authorized by Office of Management and Budget Control No. 1090-0007.

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QA. May I speak to the person, or one of the persons, who has the most interaction with the IRS concerning the filing of your IRS corporate income tax return?

1. Yes, person available

2. Yes, but not available now (Schedule callback)

3. No, you cannot speak to the person

4. Do not interact with the IRS

DK

REF

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{IF QA=3-4 OR DK OR REF, GO TO TERMINATE SCREEN; OTHERWISE CONTINUE}

(If person is available, reread intro if necessary and go to intro before Q1. If person is not available, schedule callback)

QX. Contact name

[RECORD CONTACT NAME]

[RECORD PHONE NUMBER]

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PROG. NOTE: TERMINATE SCREEN

Those are all of the questions I have for you. Thank you for your interest in this project.

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Now, I am going to ask you some questions about the IRS process for filing your 2009 IRS corporate income tax return…

Q1. Before your most recent interaction with the IRS, you probably knew something about the IRS tax filing process for large and international businesses. Now think back and remember your expectations of the overall quality of the IRS tax filing process. Please give me a rating on a 10-point scale on which "1" means your expectations were "not very high" and "10" means your expectations were "very high."

How would you rate your expectations of the overall quality of the IRS tax filing process for large and international corporations?

[RECORD NUMBER 1-10]

DK

REF

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Now, let's think about getting information to file your IRS corporate income tax return…

Q2. How difficult or easy was it to obtain information needed to file your tax return from the IRS website, www.irs.gov? Again, using a 10-point scale on which “1” now means “very difficult” and “10” means “very easy”, how difficult or easy was it to get information?

[RECORD NUMBER 1-10]

11 Did not use IRS website

DK

REF

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Q3. How knowledgeable were you about the requirements for filing the Schedule M-3? Using a 10-point scale on which “1” means “not at all knowledgeable” and “10” means “very knowledgeable”, how knowledgeable were you about the requirements?

[RECORD NUMBER 1-10]

DK

REF

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Q4. How clear and precise were the instructions on how to file the Schedule M-3? Using a 10-point scale on which “1” means “not very clear and precise” and “10” means “very clear and precise, how clear and precise were the instructions?

[RECORD NUMBER 1-10]

DK

REF

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And next, try to recall your experiences in preparing and filing the IRS corporate tax form for large and international businesses …

Q5. How difficult or easy was the process of filing your IRS corporate income tax return? Using a 10-point scale on which “1” means “very difficult” and “10” means “very easy,” how difficult or easy was the filing process?

[RECORD NUMBER 1-10]

DK

REF

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Q6. Now think about the cost to prepare and file your IRS corporate income tax return—the cost in time or money or both. On a 10-point scale on which “1” means “the cost in time and/or money is very high” and “10” means, “the cost in time and/or money is very low,” give me your rating of the cost in time and/or money to prepare and file your IRS corporate income tax return.

[RECORD NUMBER 1-10]

DK

REF

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Q7. Now think about the guidance and outreach that LB& I provides you. On a 10-point scale on which “1” means “not very timely” and “10” means “very timely” please rate the timeliness of the guidance and outreach you receive.

[RECORD NUMBER 1-10]

DK

REF

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Q8. Thinking now about how LB& I uses technology to service large and international taxpayers. How well do feel that LB& I uses technology to improve the efficiency of tax administration? Please use a scale where “1” means “does not use technology very well” and “10” means “uses technology very well”

[RECORD NUMBER 1-10]

DK

REF

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Q9. Still think about how LB& I uses technology.

How well do feel that LB& I uses technology to help your corporation address the complexities of globalization? Please use a scale where “1” means “does not use technology very well” and “10” means “uses technology very well”

[RECORD NUMBER 1-10]

DK

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Now, I have a couple of questions about requirements and compliance.

Q10. Do you feel that the FASB FIN 48 requirement on corporations makes transactions more transparent?

1 Yes

2 No

3 Don’t know/Not familiar with FASB FIN 48 requirement

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Q11. What are the most important issues for LB & I to address in order to increase taxpayer transparency for domestic tax law?

[OPEN END]

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Q12. What are the most important issues for LB & I to address in order to increase taxpayer transparency for international tax law?

[OPEN END]

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Q13. Do you feel that the Tiered Issue process makes tax law compliance easier?

1 Yes

2 No

3 Don’t know/Not familiar with FASB FIN 48 requirement

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Q14. Have you read or used any of the IRS publications on IRS positions concerning Tiered Issues?

1 Yes

2 No

3 Don’t know

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(IF Q14=1 YES ASK Q15 ELSE SKIP TO Q16)

Q15. How helpful were the IRS publications on IRS positions concerning Tiered Issues? Please use a scale where “1” means “not very helpful” and “10” means “very helpful.”

[RECORD NUMBER 1-10]

DK

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Q16. Please consider all your experiences in the past two years with the Internal Revenue Service process for filing a corporate income tax return. Using a 10-point scale on which “1” means “not very high” and “10” means “very high,” how would you rate the overall quality of the IRS process for preparing and filing a corporate tax return?

[RECORD NUMBER 1-10]

DK

REF

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Satisfaction includes many things. Let's move on and talk about your overall satisfaction with the IRS process for preparing and filing your corporate income tax return.

Q17. First, please consider all your experiences to date with the IRS process for preparing and filing your corporate income tax return. Using a 10-point scale on which “1” means “very dissatisfied” and “10” means “very satisfied,” how satisfied are you with the IRS process?

[RECORD NUMBER 1-10]

DK

REF

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Q18. Considering all of your expectations, to what extent has the IRS process for preparing and filing your corporate income tax return fallen short of or exceeded your expectations? Using a 10 point scale on which "1" now means "falls short of your expectations" and "10" means "exceeds your expectations," to what extent has the IRS process for preparing and filing your corporate income tax return fallen short of or exceeded your expectations?

[RECORD NUMBER 1-10]

DK

REF

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Q19. Forget the current IRS process for preparing and filing your corporate income tax return for a moment. Now, I want you to imagine an ideal process for preparing and filing your corporate income taxes. (PAUSE) How well do you think the IRS process compares with that ideal process? Please use a 10-point scale on which "1" means "not very close to the ideal," and "10" means "very close to the ideal."

[RECORD NUMBER 1-10]

DK

REF

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Next, I want you to think about any communication you may have had with the IRS over the past two years regarding complaints about your corporate taxes for your large or international business.

Q20. Do you know who to contact and how to contact them when you have a complaint or problem?

1. Yes

2. No

DK

REF

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Q21. In the past two years have you raised concerns or issues regarding your large or international corporate account?

1. Yes

2. No

DK

REF

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{IF Q21 = 1, ASK Q22A-Q22B, OTHERWISE GO TO Q23)

Q22A. How well, or poorly, was your most recent issue resolved? Using a 10-point scale on which “1” means “resolved very poorly” and “10” means “resolved very well,” how would you rate the handling of your most recent complaint?

[RECORD NUMBER 1-10]

DK

REF

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Q22B. How difficult or easy was it to contact someone regarding your problem? Using a 10-point scale on which "1" means "very difficult" and "10" means "very easy," how difficult or easy was it to contact someone?

[RECORD NUMBER 1-10]

DK

REF

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Q23. How confident are you that the IRS will do a good job in the future administering the tax process for large and international business filers? Please use a 10 point scale on which “1” means “not at all confident” and “10 means “very confident.”

[RECORD NUMBER 1-10]

DK

REF

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Q24. How willing are you to rely on the IRS to provide guidance and administer the tax process for large and international business filers? Please use a 10-point scale on which “1” means “not at all willing” and “10” means “very willing.”

[RECORD NUMBER 1-10]

DK

REF

Now think about the fairness of the IRS’s administration of the tax law and audits regarding large or international corporate taxpayers.

Q25. How confident are you that the tax law is being applied equally to all large and international corporate taxpayers? Please use a 10-point scale, on which “1” means "not at all confident" and "10" means "very confident."

[RECORD NUMBER 1-10]

DK

REF

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Q26. How confident are you that those large and international corporations that cheat on their tax returns are more likely to be selected for audit? Please use a 10-point scale, on which "1" means "not at all confident" and "10" means "very confident."

[RECORD NUMBER 1-10]

DK

REF

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Next, think about compliance with the tax law regarding large or international corporate taxpayers.

Q27. How confident are you that enforcement through audit is the most effective method to ensure compliance with the tax law? Please use a 10-point scale, on which "1" means "not at all confident" and "10" means "very confident."

[RECORD NUMBER 1-10]

DK

REF

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Q28. How confident are you that easing administrative burdens on corporate filers, such as streamlined tax forms, record-keeping agreements, use of statistical sampling, etc. will make it easier to comply with tax laws and improve voluntary compliance? Please use a 10-point scale, on which "1" means "not at all confident" and "10" means "very confident."

[RECORD NUMBER 1-10]

DK

REF

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Q29. How confident are you that simplifying the tax laws is the best way to enhance voluntary compliance? Please use a 10-point scale, on which “1” means "not at all confident" and "10" means "very confident."

[RECORD NUMBER 1-10]

DK

REF

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Q30. Taking into consideration the requirements in the Sarbanes-Oxley (sar-BAINS) Act of 2002, would you be interested in a process that would allow you to resolve the tax treatment of a tax issue prior to filing your return?

1. Yes

2. No

DK

REF

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Q31. Do you have suggestions for improving the current filing process or comments you would like to make about the process?

1. Yes

2. No

REF

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{IF Q31 = 1 ASK Q32; OTHERWISE GO TO INTRO BEFORE IRS1}

Q32. What are your comments or suggestions? (ASK AS OPEN END; PROBE FOR SPECIFIC MENTIONS)

[OPEN END]

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Now, we need to ask a few demographic questions about your company.

IRS1. Who in your company completed the corporate tax return? (ACCEPT UP TO TWO MENTIONS; PROMPT IF NECESSARY)

1. Corporate officer

2. Accounting manager or controller

3. External professional tax accounting firm

4. A team of people

5. Tax analyst/Tax manager

6. Other person

DK

REF

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IRS2. Of which industry within LB&I are you are a part? (READ CODES 1-5)

(IF RESPONDENT IS UNSURE, ASK WHICH INDUSTRY TITLE BEST IDENTIFIES THE RESPONDENT’S BUSINESS)

1. Financial Services

2. Retailers, Food & Pharmaceuticals & Healthcare

3. Natural Resources & Construction

4. Communications, Technology & Media

5. Heavy Manufacturing & Transportation

6. Other

DK

REF

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IRS3. Was the corporate income tax form filed by paper form sent via mail or transmitted electronically?

1. Paper form

2. Transmitted electronically

DK

REF

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IRS4. Do you have international operations?

1. Yes

2. No

REF

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IRS5. Are you a publicly held corporation?

1. Yes

2. No

REF

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PROG. NOTE: THANK AND TERMINATE

You have completed the survey. Thank you for your time and opinions. Good-bye.