PAGE
RESPONDENT INFORMATION
RESPONDENT ID#... ...1-5
SAMPLE TYPE: Transmitters (n=up to 400 from a list of about 700) 2 ...00
PROJECT-FIELD TEAM NOTES:
IRS append from latest (2010) individual 1040 return data: total # returns e-filed, all tax software used.
RECORD DATE, TIME & DISPOSITION OF EACH INTERVIEW ATTEMPT:
Referred Partial Data
Refused Refused To Another Collected Com-
After After Person Appoint- But Resp. plete/
One Repeat (Start Respondent ment Will Not All Data
Attempt Attempt Over) Unavailable Set Complete Collected
1 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
2 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
3 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
4 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
5 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
6 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
7 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
8 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
9 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
10 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 …00
INTERVIEWER …00
IRS EPFRA Transmitter Questionnaire
(Telephone Interview)
OMB ATTACHMENT 5 –
TRANSMITTER
TELEPHONE SURVEY
Hello, I’m __________ of Russell Research, an independent national research firm. The Internal Revenue Service would appreciate your participation in an important survey about risks in the electronic tax administration landscape. (if asked “what risks?”, reply with “risks to preparers, taxpayers, software vendors, standards of tax administration, etc.”) If you choose to participate in this survey, please be assured that all of your responses to the survey will be completely anonymous. The survey should take about 20 minutes of your time. Will you participate? (IF “YES”, GO TO Q1. IF “NO”, ask…)
May I schedule an appointment for a convenient day and time to call you back and complete the survey? (IF “yes”, record appointment time in box above. if “NO”/”do not want to participate”/etc., ask…)
The IRS asks that you consider the importance of this survey and would appreciate your time and help with it. Can we set an appointment for about a week from now to give you time to complete the survey? (IF “YES”, RECORD APPOINTMENT TIME IN BOX ABOVE. IF still “NO”/”do not want to participate”/etc., CLOSE WITH…)
Government survey research procedures require us to contact you again at a later date to see if you then might be willing to help. Please know that this survey is extremely important and that we are merely following Government survey procedures when we call on you again. (Make only one more attempt to convert this person to completion, then thank them for their time and record as “refused after repeat attempts” in box above.)
Start
of Survey for Those Agreeing to It
(START SURVEY AMONG THOSE AGREEABLE BY READING THIS…) First, thank you very much for agreeing to help the IRS by participating in the survey. We are required by law to provide you the Office of Management and Budget Control Number for this information request. That number is 1545-1432. In addition, if you have any comments about the time estimate to complete the survey or ways to improve the survey, you can write to the IRS. Would you like the address? (IF YES, ADDRESS IS…) IRS Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224. CONTINUE WITH: Please keep in mind that this survey is focused only on Federal individual tax returns using the 1040 family of forms. State, business, and information returns are out of scope. Let’s begin.
First, which of the following roles do you perform? (read choices & CLICK ALL THAT APPLY.)
Prepare returns as electronic return originator, or ERO
Transmit (e-file) returns you/your firm has prepared
Transmit (e-file) returns on behalf of other preparers
Transmit (e-file) returns on behalf of taxpayers who prepare their own returns
Ask Q2 and q3 only of respondents with “Transmit returns on behalf of other preparers” in Q1.
When you transmit returns on behalf of other preparers, how do you ensure they are an IRS-authorized e-file provider? (read choices & CLICK ALL THAT APPLY.)
Ask if they are an ERO
Confirm EFIN is populated in return
Request to see certification they are an ERO (i.e., IRS approval letter with EFIN)
Other (SPECIFY)
When you transmit returns on behalf of other preparers, how do you receive their returns? (read choices & CLICK ALL THAT APPLY.)
Secure website that you own and/or host that accepts their prepared returns
Third party website (e.g., ShareFile) that accepts their prepared returns
Secure file transfer (e.g., SFTP)
Portable media (e.g., USB thumb drive, CD)
Email
Other (SPECIFY)
Ask Q4 only of respondents with “Transmit returns on behalf of taxpayers” in Q1.
When you transmit returns on behalf of taxpayers, how do you receive their returns? (read choices & CLICK ALL THAT APPLY.)
Provide website that taxpayers use to prepare and e-file their return (e.g., white label SaaS)
Secure website that you own and/or host that accepts their prepared returns
Third party website (e.g., ShareFile) that accepts their prepared returns
Secure file transfer (e.g., SFTP)
Portable media (e.g., USB thumb drive, CD)
Email
Other (SPECIFY)
Ask ALL.
In total, how many employees does your firm have at all of its locations? (enter NUMBER.)
NUMBER
Employees ______
What tax software does your firm primarily use? (Read CHOICES & click only one answer.)
Average1040.com by Average1040
Electro by PDP Tax Service
Lacerte Tax by Intuit
LibTax by Liberty Tax Service
Softax by Softax
Tax$imple by Tax$imple
TaxSlayer Pro by Rhodes Computer Service
UltraTax CS by Thomson Reuters
Wintax by Taxware Systems
Other (SPECIFY vendor and product)
If in the past 5 years you switched software vendors, why did you do so? (read choices & CLICK ALL THAT APPLY.)
Concerns about cost
Concerns about accuracy of software
Concerns about reliability of software
Concerns about reliability of transmission
Concerns about data security
Concerns about privacy practices
Other (SPECIFY)
Not applicable
What proportion of your returns do you transmit (e-file)…(Read CHOICES & enter percent FOR EACH ITEM, EVEN IF “0”; must total 100%.)
PERCENT
Through preparation software vendor ______
Through transmission vendor ______
Using web browser to upload directly to IRS’ EMS website ______
Other (SPECIFY) ______
Do not know
How do you receive e-file acknowledgments/rejections? Are they from…(Read CHOICES & click only ONE ANSWER.)
Preparation software vendor
Transmission vendor
Using web browser to view directly on IRS’ EMS website
Other (SPECIFY)
Do not know
Following are some definitions which we would like you to keep in mind when answering subsequent questions. Let’s carefully review these definitions.
Accuracy Software correctly applies tax law, correctly represents the taxpayer’s tax liability, and correctly formats return.
Reliability Software and transmission (e-file) systems are available and operating consistently.
Security Reasonable safeguards protecting personally identifiable information (PII).
Privacy Appropriate use and disclosure of personally identifiable information (PII).
Burden Tax law, guidance, filing requirements, process, tools, and information present a challenge to firm in preparing returns.
(Q10 CONT’D.) Based upon the above definitions, how would your firm rank the following risks to the tax industry due to the use of tax software, where 1 is the greatest risk and 5 is the least? (let respondent offer rank for each item. Enter rank.)
RANK
Accuracy ______
Burden ______
Privacy ______
Reliability ______
Security ______
Ask Q11 only of transmitters who provide websites for their customers in q4/q5 — answer
“Secure website that you own or host” in q4, –or–
“Provide website that taxpayers use to prepare and e-file their return (e.g., SaaS white label)” in q5, –or–
“Secure website that you own or host that accepts their prepared return” in q5
How has your firm implemented the following privacy requirements? Using the scale provided, please indicate your firm’s performance for each of the following…(read choices & click only ONE ANSWER PER ITEM.)
Not Planning
Using or To Don’t
Considering Use Using Know
Have compliant information privacy and safeguard policies
Register public domain name
Ask All:
How does your firm use security controls in its environment? Using the scale provided, please indicate your firm’s performance for each of the following. (read choices & CLICK ONLY ONE ANSWER PER ITEM.)
Not Planning
Using or To Don’t
Considering Use Using Know
Authorization and access (e.g., access approvals, privileges, and deactivation)
Identification and authentication (e.g., password complexity, account lockout, CAPTCHA)
Audit and accountability (e.g., monitoring and logging)
Physical security (e.g., card entry, surveillance, guards)
Network security(e.g., antivirus/malware, firewall, vulnerability scans)
Destruction and disposal of data (e.g., document shredders, disk wiping, locked bins)
Personnel (e.g., background checks)
Other (SPECIFY)
Where is your customers’ personally identifiable information (PII) stored in your firm’s environment? Is it stored in…(read choices & CLICK ALL THAT APPLY.)
Centralized server environment(s)
Decentralized server environment(s)
Distributed (e.g., external hard drives, backup tapes and other portable media)
Computer workstation (e.g., desktop, laptop)
How does your firm use data security safeguards in its environment? Using the scale provided, please indicate your firm’s performance for each of the following...(read choices & CLICK ONLY ONE ANSWER PER ITEM.)
Not Planning
Using or To Don’t
Considering Use Using Know
Customers’ personally
identifiable information (PII) is
encrypted at rest (e.g.,
stored in database, stored in file)
Customers’ personally
identifiable information (PII) is
encrypted in transit (e.g.,
Secure Socket Layer (SSL))
How does your firm require training for its personnel? Using the scale provided, please indicate how your firm provides the following training. (Read choices & CLICK all that apply per item.)
Require
Require More Often
Do Not at Time Require than
Require Of Hire Annually Annually
Security (e.g., safeguards and IT controls)
Privacy (e.g., policy compliance)
How frequently does your firm backup its electronic data? (read choices & CLICK ONLY ONE ANSWER.)
Daily
Weekly
Every two weeks
Monthly
Quarterly
Annually
Do not backup
How does your firm ensure business continuity? Using the scale provided, please indicate your firm’s performance for each of the following...(read choices & CLICK ONLY ONE ANSWER PER ITEM.)
Not Planning
Using or To Don’t
Considering Use Using Know
Business continuity plan for dependent vendor failure (e.g., power, internet, payments)
Business continuity plan for
physical infrastructure
(e.g., disaster recovery for
data center facility)
Business continuity plan for staff relocation
Provide adequate capacity for filing season peak load
What is the acceptable recovery time for an unplanned service outage at your software vendor? Using the scale provided, please indicate what you consider acceptable for when…(Read choices & CLICK only one answer per item.)
Less than 1-8 9-24 2-6 1 or more
1 hour Hours Hours Days Weeks
Preparation outage (i.e., you can’t use software to complete return)
Transmission outage (i.e., you can’t e-file completed returns with IRS)
Download outage (i.e., you can’t download software or updates)
Customer service outage (i.e., you can’t use online or phone help)
From January 15 to April 15 2010, please estimate the number of returns you e-filed that had transmission problems? (enter NUMBER.)
NUMBER
Transmission Problems ______
The next series of questions is going to focus on future situations. We are going to ask for your opinion regarding the chance of these potential situations occurring and the proportion of returns that would be affected if they were to occur.
Do you think the following may occur to your firm in the next two years? Using the scale provided, please rate the chance of occurrence from 1%, 25%, 50%, 75%, and 99%, with 1% being Extremely Low Chance and 99% being Extremely High Chance. (read choices & CLICK ONLY ONE ANSWER PER ITEM.)
Extremely Extremely
Low Low Moderate High High
Chance Chance Chance Chance Chance
1% 25% 50% 75% 99%
Software error (e.g., improper tax law application, computation error)
Software inconsistency (e.g., identical inputs result in different outputs)
Preparation outage (i.e., customers can’t use software to complete return)
Transmission outage (i.e., you can’t e-file completed returns with IRS)
Download outage (i.e., you can’t download software or updates)
Customer service outage (i.e., you can’t use online or phone help)
Improper use or disclosure of
PII due to internal cause
(e.g., insider theft,
destruction)
Improper use or disclosure of
PII due to external cause
(e.g., hacking and intrusion,
malware, lost/stolen laptop)
Lack of transparency (e.g., written privacy policy)
We talked about chance, now let’s address effect.
If the following were to occur, what proportion of your firm’s returns would be affected? Using the scale provided, please rate the proportion of returns affected from 1%, 25%, 50%, 75%, and 99%, with 1% being Extremely Low Proportion and 99% being Extremely High Proportion. (read choices & CLICK ONLY ONE ANSWER PER ITEM.)
Extremely Extremely
Low Low Moderate High High
Proportion Proportion Proportion Proportion Proportion
1% 25% 50% 75% 99%
Software error (e.g., improper tax law application, computation error)
Software inconsistency (e.g., identical inputs result in different outputs)
Preparation outage (i.e., customers can’t use software to complete return)
Transmission outage (i.e., you can’t e-file completed returns with IRS)
Download outage (i.e., you can’t download software or updates)
Customer service outage (i.e., you can’t use online or phone help)
Improper use or disclosure of
PII due to internal cause
(e.g., insider theft,
destruction)
Improper use or disclosure of
PII due to external cause
(e.g., hacking and intrusion,
malware, lost/stolen laptop)
Lack of transparency (e.g., written privacy policy)
Now we will talk about incidents your firm has actually experienced.
In the last two years, how many times has your firm actually experienced each of the following incidents, regardless of whether or not you recovered from them? (read choices & Enter NUMBER for each item, EVEN IF “0”)
NUMBER
Software error (e.g., improper tax law application, computation error) ______
Software inconsistency (e.g., identical inputs resulted in different outputs) ______
Preparation outage (i.e., you can’t use software to complete return) ______
Transmission outage (i.e., you can’t e-file completed returns with IRS) ______
Download outage (i.e., you can’t download software or updates) ______
Customer service outage (i.e., you can’t use online or phone help) ______
Improper use or disclosure of PII due to internal cause (e.g., insider theft, destruction) ______
Improper use or disclosure of PII due to external cause (e.g., hacking and intrusion, malware, lost/stolen laptop) ______
Other (SPECIFY)
In the last two years, how many times has your firm actually experienced each of the following causes of incidents, regardless of whether or not you recovered from them? (read choices & Enter NUMBER for each item, EVEN IF “0”.)
NUMBER
Loss of power or cooling ______
Loss of network or internet ______
Hardware failure (e.g., server, computer, storage) ______
Software failure (e.g., crash, error, bug) ______
Security breach, cybercrime, or other malicious act ______
Fire or natural disaster ______
Other (SPECIFY) ______
How does your firm address incident response? Using the scale provided, please indicate your firm’s performance for each of the following…(read choices & CLICK ONLY ONE ANSWER PER ITEM.)
Not Planning
Using or To Don’t
Considering Use Using Know
Identify appropriate personnel (e.g., contact list, response team)
Have feasible plan of action (e.g., response strategy, defined procedure)
Have tracking capabilities (e.g., incident ticket created and escalated)
Categorize incident (e.g., severity, assessment)
Use forensic techniques (e.g., system logs, intrusion detection logs)
Have physical resources (e.g., redundant storage, standby systems, backup services)
Document and preserve evidence
Notify proper external
agencies (e.g., comply with federal
and/or state security
breach notification laws)
Assess damage and cost (e.g., valuation)
Review and update policies after incident
To what extent would you agree with the statement, “Your vendor keeps your software current with e-file transmission requirements (e.g., e-file record layout and specifications)?” (read choices & CLICK ONLY ONE ANSWER.)
Strongly agree
Agree
Neither agree nor disagree
Disagree
Strongly disagree
(Probe if negative:) How do you address this shortcoming?
______
Using the scale provided, please rate your agreement that the following are sufficient…(read choices & CLICK ONLY ONE ANSWER per item.)
Strongly Strongly
Disagree Disagree Neutral Agree Agree
Bulletins
Tax forms, schedules, and instructions
Transmission file requirements
E-file acknowledgements
Error reject codes
E-file privacy and security standards
How do you comply with IRS authorized e-file provider requirements? (read choices & CLICK all that apply.)
Take necessary steps yourself
Enlist professional services
Have third party validate
Other (SPECIFY)
What kind of internet access do you have? (read choices & CLICK ONLY ONE ANSWER.)
Dial-up
Broadband or high-speed
Do not know
Do not have internet access
Please share any additional comments or concerns.
| File Type | application/msword |
| File Title | EPFRA Transmitter Survey |
| Author | MITRE |
| Last Modified By | mdsloa00 |
| File Modified | 2010-10-27 |
| File Created | 2010-10-27 |