CS-11 287 - Supporting Statement

OMB #1545-1432

SUPPORTING STATEMENT

Approval Request to Conduct Customer Satisfaction Research

SBSE AUR and CCE Interactive Voice Response (IVR), Customer Satisfaction Survey

July 12, 2011

A. JUSTIFICATION

1. Circumstances Making the Collection of Information Necessary

The Internal Revenue Service (IRS) enlists a balanced measurement system consisting of business results, customer satisfaction, and employee satisfaction. This initiative is part of the Service-wide effort to maintain a system of balanced organizational performance measures mandated by the IRS Restructuring and Reform Act (RRA) of 1998. This is also a result of Executive Order 12862 that requires all government agencies to survey their customers.

Small Business Self-Employed (SBSE), Reporting Compliance function under the Campus Compliance Services Operating Unit (OU) measures external customer satisfaction with its products and services in two program areas: Automated Under Reporter (AUR), and Correspondence Center Exam (CCE), to ensure these programs enhance taxpayer's abilities to understand and meet their obligations under Federal tax laws. Feedback from external customer satisfaction surveys is critical for assessing the customer’s perception of our products and services and for helping the two program areas develop service improvement actions.

2. Purpose and Use of the Information Collection

The Reporting Compliance Customer Satisfaction Survey results will be used to track changes in customer satisfaction attributable to specific changes made to Reporting Compliance services, such as adding or changing scripts and/or features of the system and to identify as early as possible, areas/processes that require intervention and improvement.

The overall objective of this project is to achieve response rates that are

representative of the overall population for the AUR and CCE CSAT measurement for SBSE.

This project has three primary objectives:

1. Identify customer expectations of SBSE Reporting Compliance

2. Track CSAT for the two programs (AUR and CCE) for the “transactional surveys” at the SBSE Reporting Compliance sites and nationwide;

3. Identify operational improvements for SBSE.

3. Consideration Given to Information Technology Sample Design

AUR and CCE are Interactive Voice Response (IVR) surveys and will be administered via telephone.

4. Efforts Not to Duplicate Research

This is the only formal mechanism by which local partners provide feedback to SBSE on their experiences with AUR and CCE. This information is not currently obtained through any other source.

5. Reducing the Burden on Small Entities Expected Response Rate

The surveys have been designed to minimize burden on the taxpayer. The time that a respondent takes to complete a survey has been carefully considered and only the most important areas are being surveyed. The current selection criteria established in the survey methodology will allow the respondent to participate in only one survey. This will aid in decreasing taxpayer burden.

6. Consequences of Not Conducting Collection

SBSE initiatives fall under the IRS goal to “IMPROVE SERVICE TO MAKE VOLUNTARY COMPLIANCE EASIER, and ENFORCE THE LAW TO ENSURE EVERYONE MEETS THEIR OBLIGATION TO PAY TAXES. If the requirement is not funded, SBSE will not have the two external measures used to assess their success in meeting IRS goals. This will also cause SBSE to be less effective as it will not have the data to know which products and services identified by customers need improvement or need to be developed to service these populations.

7. Special Circumstances

There are no special circumstances. The information collected will be voluntary and will not be used for statistical purposes.

8. Consultations with Persons Outside SOI

N/A

9. Payment of Gift

N/A

10. Confidentiality

All participants will be subject to the provisions of the Taxpayer Bill of Rights II during this study and the vendor will ensure that all participants are treated fairly and appropriately.

The security of the data used in this project and the privacy of taxpayers will be carefully safeguarded at all times. Security requirements are based on the Computer Security Act of 1987 and Office of Management and Budget Circular A-130, Appendices A & B. Physical security measures include a locked, secure office. Notes are stored in locked cabinets or shredded. Data security at the C-2 level is accomplished via the Windows NT operating system. Systems are password protected, users profiled for authorized use, and individual audit trails generated and reviewed periodically.

The IRS will apply and meet fair information and record-keeping practices to ensure privacy protection of all taxpayers. This includes criteria for disclosure—laid out in the Privacy Act of 1974, the Freedom of Information Act, and Section 6103 of the Internal Revenue Code—all of which provide for the protection of taxpayer information as well as its release to authorized recipients.

The survey will not contain tax return or taxpayer information. Survey participants will not be identified in any of the documents or files used for this project. We will limit and control the amount of information we collect to those items that are necessary to accomplish the research questions. We will carefully safeguard the security of data utilized as well as the privacy of the survey respondents. We will apply the fair information and record-keeping practices to ensure protection of all survey respondents. The criterion for disclosure laid out in the Privacy Act, the Freedom of Information Act, and section 6103 of the Internal Revenue Code provides for the protection of information as well as its releases to authorized recipients.

11. Sensitive Nature

No questions will be asked that are of a personal or sensitive nature.

12. Burden of Information Collection

The survey has been designed to minimize burden on the taxpayer. The time that a respondent takes to complete a survey has been carefully considered and only the most important areas are being surveyed. The current selection criteria established in the survey methodology will allow the respondent to participate in only one survey. This will aid in decreasing taxpayer burden.

CCE BURDEN HOURS					AUR BURDEN HOURS
Category of Respondent	No. of Respondents	Participation Time (in hours)	Burden (in hours)		Category of Respondent	No. of Respondents	Participation Time (in hours)	Burden (in hours)
<participants>	960	4800 minutes (5 mins per participant)	80		<participants>	192	1,056 minutes (5.5 minutes per participant)	17
<Non participants>	3840	3840	64		<Non Participants>	768	768	12
<Total >	4800				<Total >	960
Total CCE			144.00		Total AUR			29

For the respondents and non-respondents CCE:

960CCE respondents x 5 minutes =24000 divided by 60 minutes = 80 burden hours.

3,840 (4800-960) CCE non-participants 3,840 x 1 min - 3,840 minutes divided by 60 minutes = 64 burden hours

CCE total burden hours = 144 (80+64)

For the respondents and non-respondents AUR:

 768 (  960-192)  AUR  non-participants x 768 x1 min = 768 minutes divided by 60 minutes = 12 burden hours

192 AUR respondents x 5.5 minutes = 1,056 minutes divided by 60 minutes = 17 burden hours

 

AUR total burden hours = 29

   

Total Burden hours = 173
Category of Respondent	No. of Respondents		Participation Time	Burden (in hours)
<Participants>	1,152		5,856 see charts above)	97
Non-participants	4,608		4,608 minutes (see charts above)	76
<Total >	5,760		10,464 (minutes)	173

Estimated Response Rate: 20%

Response rate is the number of participants divided by the total number of invitations  (960 is the total number of participants for CCE and 192 for AUR)

 960 divided by 4800 = 20%  Estimated Response Rate for CCE

192 divided by 960   = 20%  Estimated Response Rate for AUR

13. Costs to Respondents

N/A

14. Costs to Federal Government

$25,000

15. Reason for Change

N/A

16. Tabulation of Results, Schedule, and Analysis Plans

Feedback collected provides useful information, but it does not yield data that can be generalized to the overall population. Findings will be used for general service improvement, but are not for publication or other public release.

The sources of the sample are lists maintained by the SBSE organization. They will be provided to the contractor and will include names and e-mail addresses for administration.

How Data is Collected and Used: The AUR and CCE are IVR surveys and will be administered via a telephone using a detailed telephone script and survey which has been designed specifically for these customers.

The contractor will prepare a report that provides national tabulations and response rates. The report will also include detailed findings, an executive summary, and content analysis of the open-ended comments and recommendations for improvement priorities. Data may be weighted to eliminate the effect of disproportionate responses among relevant customer groups.

The contractor will hold the identities of respondents private to the extent permitted by law. The contractor will not provide the IRS with data or status updates that are linked to individual respondents. Upon completion of data collection and cleaning, The Contractor will provide de-identified survey data to the IRS. This data will not include any individually identifying information such as name, address, or taxpayer identification number.

17. Display of OMB Approval Date

N/A

18. Exceptions to Certification for Paperwork Reduction Act Submissions

N/A

19. Dates collection will begin and end

August 1, 2011 – March 31, 2012

B. STATISTICAL METHODS

Data collection methods and procedures will vary; however, the primary purpose of these collections will be for internal management purposes; there are no plans to publish or otherwise release this information.

1. Universe and Respondent Selection

The contractor will develop a monthly sampling plan which will detail the entire sampling and weighting process, where applicable. The sampling plans will be executed by IRS monitors at call centers according to the agreed upon in the project planning meeting. The contractor will develop and document a daily sampling plan for each IVR survey.

2. Procedures for Collecting Information

The data collection contractor administers the survey by phone on a monthly basis and the project manager for the contractor will be responsible for monitoring the surveys progress.

3. Methods to Maximize Response

Standard procedures will be used in order to obtain the highest response rate possible for the local partner survey.

4. Testing of Procedures

Prior to survey launch, the Contractor will internally test that the IVR survey program functions as intended. The Contractor and SBSE staff will jointly test the survey exactly as it will be viewed by the respondents. Upon launch, the contractor will monitor the number of completed surveys and the dispositions on a daily (and, at the beginning, hourly) basis.

5. Contacts for Statistical Aspects and Data Collection

For questions regarding the study or questionnaire design or statistical methodology, contact the Project Manager (determined by Contract Award).

Attachments

• AUR Script/IVR Script/Survey

• CCE Script/IVR Script/Survey

AUR – IVR Script/Survey

MONITOR SECTION

Step	Prompt Text	Response Categories	Skips
A	Thank you for accessing the AUR Toll-free Survey. Please transfer the caller now.		Transfer

RESPONDENT SECTION

Question #	Step	Prompt Text	Response Categories	Skips
	1	Thank you for participating in this voluntary survey. This survey is being conducted by ICF International, an independent, third-party organization, to assist the IRS in improving its services. Your identity will remain anonymous to the IRS. Your information will be combined with all others who take the survey and will be shared only in total with the IRS. It will take less than 5 minutes to complete. During this survey you will be asked to rate the service you received from the IRS on this call. Please press the star key to repeat the question. You may enter your response as soon as you know your answer.		Go to step 2
	2	I am going to ask you several questions about your experiences during this call. Please answer the questions using the following scale: Press 5 for very satisfied Press 4 for somewhat satisfied Press 3 for neither satisfied nor dissatisfied Press 2 for somewhat dissatisfied Press 1 for very dissatisfied If you are not sure, press 9 Again, press the star key to repeat the question. You may enter your response as soon as you know your answer.	PROGRAMMING NOTE: Repeating the Question and Scale Please program in a delayed reminder. If no key is pressed within 4 seconds, the respondent would hear, “I’m sorry. I didn’t hear your response. Please press the star key to hear the question again. Please press the pound key to hear the scale again.” If still no response after another 4 seconds, the respondent would hear, “I’m sorry. I still did not hear your response to this question. Let’s move on to the next question.”	Go to step 3
Q1	3	Everything considered, rate your overall satisfaction with the service you received during this call.	[Satisfaction 1-5, 9 scale]	Go to step 4
Q2	4	This question relates to the IRS’s automated answering system. Rate your satisfaction with the ease of understanding the automated answering system menu and instructions. Please press the star key to repeat the question. Please press the pound key to repeat the scale.	[Satisfaction 1-5, 9 scale] NOTE: In addition to Delayed Reminder options above, add the instructions to Q4 as the first reminder.	Go to step 5
	5	These questions have to do with the IRS representative with whom you spoke. If you spoke to more than one representative, please consider the one with whom you spent the most time on the phone.		Go to step 6
Q3	6	Rate your satisfaction with the courtesy of the representative who handled your call.	[Satisfaction 1-5, 9 scale]	Go to step 7
Q4	7	Rate your satisfaction with the professionalism of the representative who handled your call.	[Satisfaction 1-5, 9 scale]	Go to step 8
Q5	8	Rate your satisfaction with the representative’s willingness to help you with your issue.	[Satisfaction 1-5, 9 scale]	Go to step 9
Q6	9	Rate your satisfaction with the knowledge of the representative.	[Satisfaction 1-5, 9 scale]	Go to step 10
Q7	10	Rate your satisfaction with how clearly the IRS representative explained your issue.	[Satisfaction 1-5, 9 scale]	Go to step 11
Q8	11	Rate your satisfaction with how well the IRS representative listened to your concerns.	[Satisfaction 1-5, 9 scale]	Go to step 12
Q9	12	Rate your satisfaction with how clearly the IRS representative explained the next steps in resolving your discrepancy.	[Satisfaction 1-5, 9 scale]	Go to step 13
Q10	13	Rate your satisfaction with the length of time it took to complete your call from when you first reached a representative.	[Satisfaction 1-5, 9 scale]	If 1 or 2, go to step 14 If 3, 4, 5, go to step 16
Q11	14	Did you feel call the time you spent on the phone with the representative was too long, too short or about right?	For Too long, press 1 For Too short, press 2 For about right, press 3 If You Are Not Sure, press 4	If 1 or 2, go to step 15 If 3 or 4, go to step 16
Q12	15	Please tell us why you feel that way. Begin speaking at the tone. Press any key when you are finished.	[WAV Capture]	Go to step 16
Q13	16	What was the reason you called today? You may enter your response as soon as you know your answer.	If to say you agree with the notice or letter but cannot pay, press 1 If to request an explanation of the notice or letter, press 2 If to request an extension to reply , press 3 If to request a copy of the notice or letter, press 4 If to check if the IRS has received the information you mailed or faxed in, press 5 If you called to receive a status update of your case, press 6 If you called for any other reason, press 7 To hear these choices again, press the pound key	If 2 then go to step 17, else go to step 18.
Q14	17	Was the last notice you received from the IRS sent to you by regular or certified mail?	If regular mail, press 1 If certified mail, press 2 If you’re not sure, press 3	Go step 18
Q15	18	What could the IRS do to make the letter or notice you called about clearer? Begin speaking at the tone. Press any key when you are finished.	[WAV Capture]	Go to step 19
Q16	19	Including today, how many times have you called and discussed the particular issue raised in your notice or letter with an IRS representative?	Press 1 through 4 for the number of times you have called Press 5 for 5 or more times	Go to step 20
Q17	20	How many minutes did you spend on this call today including any time on hold, but not including the time spent answering this survey?	If less than 10 minutes, press 1 10 to 20 minutes, press 2 21 to 30 minutes, press 3 31 minutes or longer, press 4 To hear these choices again, press the pound key.	Go to step 21
Q18	21	Did the IRS representative answer all your questions today?	For Yes, press 1 For No, press 2 If You Are Not Sure, press 3	If 2 or 3 go to step 22, if 1 then go to step 23
Q19	22	What information did you need that the IRS representative did not provide? Begin speaking at the tone. Press any key when you are finished.	[WAV Capture].	Go to step 23
Q20	23	Will the information you received today eliminate the need for further calls on this issue?	For Yes, press 1 For No, press 2 If You Are Not Sure, press 3	Go to step 24
Q21	24	Overall, how well did the IRS meet your expectations during your call today? For Much better than expected, press 5 For Better than expected, press 4 For As expected, press 3 For Worse than expected, press 2 For Much worse than expected, press 1		If 1 or 2 then go to step 25; otherwise go to step 26.
Q22	25	Please share how the IRS can improve so that they would have better met your expectations during your call today. Begin speaking at the tone. Press any key when you are finished.	[WAV Capture]	Go to Step 26
Q23	26	The IRS continually looks for ways to improve its service to taxpayers who contact them. We would like to give you an opportunity to provide comments or suggestions for improvements. We welcome your feedback. You can begin speaking at the tone. Press any key when you are finished.	[WAV Capture]	Go to step 27
Q24	27	The IRS periodically asks ICF to do additional research on tax or service related issues. We often need to find respondents for this research. Would you be willing to participate in future research? If so, please provide us with your phone number and email address if you have one. This information will be anonymous to the IRS and used only for the purpose of survey research. Research participants may receive a small monetary incentive to participate depending on the research project.	If you would like to participate, press 1. If you do not want to participate, press 2.	If 1, go to step 28 If 2, go to step 32
Q25	28	Please enter your 10-digit telephone number, including area code.	[Enter 10 digits]	Go to step 29
	29	You entered: (XXX) XXX-XXXX	If this is correct, press 1. To re-enter, press 2.	Go to step 30
Q26	30	Please state and spell your e-mail address. Press any key when you are finished.	[WAV Capture]	Go to step 31
Q27	31	Please state and spell your first and last name. Press any key when you are finished.	[WAV Capture]	Go to step 32
	32	That completes the survey; however, we are required by law to report to you the OMB Control Number for this public information request. That number is 1545-1432. In addition, if you have any comments about the time used to complete this survey or ways to improve the survey, you may write to the IRS.		Go to step 33
Q28	33	Would you like the address to mail your comments?	If Yes, press 1 If No, press 2	If 1, go to step 34 If 2, go to step 35
	34	Mail your comments to: Internal Revenue Service Tax Products Coordinating Committee 1111 Constitution Ave, NW, Room 6510-S Washington, DC 20224	To repeat this address, press 1. Otherwise, press 2.	Go to step 35
Q29	35	If you have been unable to resolve any specific problems with your tax matter through the normal IRS channels, or now face a significant hardship due to the application of the tax law, we encourage you to contact the Taxpayer Advocate Service toll-free telephone number.	If you would like the telephone number of the Taxpayer Advocate, press 1. Otherwise, press 2.	If 1, go to step 36 If 2, go to step 37
	36	The Toll-Free Taxpayer Advocate phone number is 1-877-777-4778.	To repeat this telephone number, press 1. Otherwise, press 2.	Go to step 37
	37	Thank you for participating in this survey. Your information will help improve the services provided by the IRS. On behalf of the IRS and ICF International, thank you. Goodbye.

CCE-IVR-SCRIPT/SURVEY

MONITOR SECTION

Step	Prompt Text	Response Categories	Skips
A	Thank you for accessing the CCE Toll-free Survey. Please transfer the caller now.		Transfer

RESPONDENT SECTION

Question #	Step	Prompt Text	Response Categories	Skips
	1	Thank you for participating in this voluntary survey. This survey is being conducted by ICF International, an independent, third-party organization, to assist the IRS in improving its services. Your identity will remain anonymous to the IRS. Your information will be combined with all others who take the survey and will be shared only in total with the IRS. It will take less than 5 minutes to complete. During this survey you will be asked to rate the service you received from the IRS on this call. Please press the star key to repeat the question. You may enter your response as soon as you know your answer.		Go to step 2
	2	I am going to ask you several questions about your experiences during this call. Please answer the questions using the following scale: Press 5 for very satisfied Press 4 for somewhat satisfied Press 3 for neither satisfied nor dissatisfied Press 2 for somewhat dissatisfied Press 1 for very dissatisfied If you are not sure, press 9 Again, press the star key to repeat the question. You may enter your response as soon as you know your answer.	PROGRAMMING NOTE: Repeating the Question and Scale Please program in a delayed reminder. If no key is pressed within 4 seconds, the respondent would hear, “I’m sorry. I didn’t hear your response. Please press the star key to hear the question again. Please press the pound key to hear the scale again.” If still no response after another 4 seconds, the respondent would hear, “I’m sorry. I still did not hear your response to this question. Let’s move on to the next question.”	Go to step 3
Q1	3	Everything considered, rate your overall satisfaction with the service you received during this call.	[Satisfaction 1-5, 9 scale]	Go to step 5
	4	THIS STEP IS FOR AUR ONLY.
	5	These questions have to do with the IRS representative with whom you spoke. If you spoke to more than one representative, please consider the one with whom you spent the most time on the phone.		Go to step 6
Q2	6	Rate your satisfaction with the courtesy of the representative who handled your call. Please press the star key to repeat the question. Please press the pound key to repeat the scale.	[Satisfaction 1-5, 9 scale] NOTE: In addition to Delayed Reminder options above, add the instructions to Q6 as the first reminder.	Go to step 7
Q3	7	Rate your satisfaction with the professionalism of the representative who handled your call.	[Satisfaction 1-5, 9 scale]	Go to step 8
Q4	8	Rate your satisfaction with the representative’s willingness to help you with your issue.	[Satisfaction 1-5, 9 scale]	Go to step 9
Q5	9	Rate your satisfaction with the knowledge of the representative.	[Satisfaction 1-5, 9 scale]	Go to step 10
Q6	10	Rate your satisfaction with how clearly the IRS representative explained your issue.	[Satisfaction 1-5, 9 scale]	Go to step 11
Q7	11	Rate your satisfaction with how well the IRS representative listened to your concerns.	[Satisfaction 1-5, 9 scale]	Go to step 12
Q8	12	Rate your satisfaction with how clearly the IRS representative explained the next steps in resolving your discrepancy.	[Satisfaction 1-5, 9 scale]	Go to step 13
Q9	13	Rate your satisfaction with the length of time it took to complete your call from when you first reached a representative.	[Satisfaction 1-5, 9 scale]	If 1 or 2, go to step 14 If 3, 4, 5, go to step 16
Q10	14	Did you feel call the time you spent on the phone with the representative was too long, too short or about right?	For Too long, press 1 For Too short, press 2 For about right, press 3 If You Are Not Sure, press 4	If 1 or 2, go to step 15 If 3 or 4, go to step 16
Q11	15	Please tell us why you feel that way. Begin speaking at the tone. Press any key when you are finished.	[WAV Capture]	Go to step 16
Q12	16	What was the reason you called today? You may enter your response as soon as you know your answer.	To get an explanation of the letter you received, press 1 To let the IRS know you mailed or faxed documents in, press 2 To ask about the status of your case, press 3 To ask a general question or for any other reason, press 4 To hear these choices again, press the pound key.	If 1 then go to step 18, else go to step 19.
	17	THIS STEP IS FOR AUR ONLY
Q13	18	What could the IRS do to make the letter or notice you called about clearer? Begin speaking at the tone. Press any key when you are finished.	[WAV Capture]	Go to step 19
Q14	19	Including today, how many times have you called and discussed the particular issue raised in your notice or letter with an IRS representative?	Press 1 through 4 for the number of times you have called Press 5 for 5 or more times	Go to step 20
Q15	20	How many minutes did you spend on this call today including any time on hold, but not including the time spent answering this survey?	If less than 10 minutes, press 1 10 to 20 minutes, press 2 21 to 30 minutes, press 3 31 minutes or longer, press 4 To hear these choices again, press the pound key.	Go to step 21
Q16	21	Did the IRS representative answer all your questions today?	For Yes, press 1 For No, press 2 If You Are Not Sure, press 3	If 2 or 3 go to step 22, if 1 then go to step 23
Q17	22	What information did you need that the IRS representative did not provide? Begin speaking at the tone. Press any key when you are finished.	[WAV Capture].	Go to step 23
Q18	23	Will the information you received today eliminate the need for further calls on this issue?	For Yes, press 1 For No, press 2 If You Are Not Sure, press 3	Go to step 24
Q19	24	Overall, how well did the IRS meet your expectations during your call today? For Much better than expected, press 5 For Better than expected, press 4 For As expected, press 3 For Worse than expected, press 2 For Much worse than expected, press 1		If 1 or 2 then go to step 25; otherwise go to step 26.
Q20	25	Please share how the IRS can improve so that they would have better met your expectations during your call today. Begin speaking at the tone. Press any key when you are finished.	[WAV Capture]	Go to Step 26
Q21	26	The IRS continually looks for ways to improve its service to taxpayers who contact them. We would like to give you an opportunity to provide comments or suggestions for improvements. We welcome your feedback. You can begin speaking at the tone. Press any key when you are finished.	[WAV Capture]	Go to step 27
Q22	27	The IRS periodically asks ICF to do additional research on tax or service related issues. We often need to find respondents for this research. Would you be willing to participate in future research? If so, please provide us with your phone number and email address if you have one. This information will be anonymous to the IRS and used only for the purpose of survey research. Research participants may receive a small monetary incentive to participate depending on the research project.	If you would like to participate, press 1. If you do not want to participate, press 2.	If 1, go to step 28 If 2, go to step 32
Q23	28	Please enter your 10-digit telephone number, including area code.	[Enter 10 digits]	Go to step 29
	29	You entered: (XXX) XXX-XXXX	If this is correct, press 1. To re-enter, press 2.	Go to step 30
Q24	30	Please state and spell your e-mail address. Press any key when you are finished.	[WAV Capture]	Go to step 31
Q25	31	Please state and spell your first and last name. Press any key when you are finished.	[WAV Capture]	Go to step 32
	32	That completes the survey; however, we are required by law to report to you the OMB Control Number for this public information request. That number is 1545-1432. In addition, if you have any comments about the time used to complete this survey or ways to improve the survey, you may write to the IRS.		Go to step 33
Q26	33	Would you like the address to mail your comments?	If Yes, press 1 If No, press 2	If 1, go to step 34 If 2, go to step 35
	34	Mail your comments to: Internal Revenue Service Tax Products Coordinating Committee 1111 Constitution Ave, NW, Room 6510-S Washington, DC 20224	To repeat this address, press 1. Otherwise, press 2.	Go to step 35
Q27	35	If you have been unable to resolve any specific problems with your tax matter through the normal IRS channels, or now face a significant hardship due to the application of the tax law, we encourage you to contact the Taxpayer Advocate Service toll-free telephone number.	If you would like the telephone number of the Taxpayer Advocate, press 1. Otherwise, press 2.	If 1, go to step 36 If 2, go to step 37
	36	The Toll-Free Taxpayer Advocate phone number is 1-877-777-4778.	To repeat this telephone number, press 1. Otherwise, press 2.	Go to step 37
	37	Thank you for participating in this survey. Your information will help improve the services provided by the IRS. On behalf of the IRS and ICF International, thank you. Goodbye.

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