CS-11-285 - SPEC Partner Survey; CS-11-287 - SBSE AUR and CCE Interactive Voice Response (IVR); CS-11-289 - IRS SOLE PROPRIATOR TAXPAYERS; CS-290 -understand the effectiveness of 8 IRS notices

OMB # 1545-1432

RMR #10-09-281

Summer-Fall, 2011

Common Questionnaire For The Taxpayer Advocate Service’s

National And Communities Surveys Among Schedule C Filers

PAGE 1 (C1)

RESPONDENT INFO PAGE

ENTER RESPONDENT’S 5-DIGIT I.D. # (USE TAS LIST ID #) □ □ □ □ □ (109--113)

PHONE # (AC- )

CITY ST ZIP c(xxx,xxx) ST CODE c(xxx,xxx)

DESIGN & SAMPLE SIZES AND GEOGRAPHIC SCOPE OF EACH STUDY:

NATIONAL SURVEY – Total Sample Size = 3,200

Cell 1) Total Schedule C Filers With LOW DIF/HIGH COMPLIANCE (n=1250 OR LARGER n TBD) 1 …114

Cell 2) Total Schedule C Filers In Middle Stratum (n=700 OR LARGER n TBD) 2

Cell 3) Total Schedule C Filers With HIGH DIF/LOW COMPLIANCE (n=1250 OR LARGER n TBD) 3

TAB: TAS will provide proportions so weights can be applied to data aggregated across cells.

COMMUNITIES SURVEY – Total Sample Size = 700

Cell 1) Total Schedule C Filers In LOW DIFF/HIGH-Compliant Areas (n=350) 1 …115

Sub-Cell #1) Community #1* (n=350) 2

Cell 2) Total Schedule C Filers In HIGH DIF/LOW-Compliant Areas (n=350) 1 …116

Sub-Cell #1) Community #1* (n=350) 2

TAB: TAS will provide proportions for weighting any data in each Cell that combines communities.

LIST APPEND INFO: TAS WILL PROVIDE APPENDS FOR INCOME, GEOGRAPHY, NAICS CODES, AND SPECIFIC DIF LEVELS (DECILES 1-10) – PLUS POSSIBLY SPECIFIC ACTIVITY CODES. ALL ARE TO BE APPENDED TO FINAL DATA SET.

> FOR GEOGRAPHY: Check & Monitor Cells for Distribution into Geographic Areas as defined by TAS

(e.g., TAS service regions, IRS areas, etc.) NOTE: TAS TO PROVIDE GEOGRAPHIC EXPECTATION %s.

CALL DURING 9 AM—9 PM TIME PERIOD IN ALL TIME ZONES & KEEP RECORD OF DATE, TIME AND DISPOSITION:

NA/ Phone Lang. Refused Over- Over- Owner Qualified, Com-

Busy/ Not In Not (Stop After Quota Quota Not But Not pleted

VM Service Eng/Span 3 Tries) Gender Age Reachable Complete Survey

01 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

02 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

03 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

04 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

05 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

06 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

07 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

08 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

09 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

10 DATE: TIME: (am) (pm) 1 2 3 4 5 6 7 8 9

INTERVIEWER DATE & TIME OF SURVEY

CLIENT NOTES IN GREEN FONT. JULY 25 CHANGES AND NOTES IN PURPLE FONT.

RUSSELL INTERNAL NOTES ARE IN RED.

PAGE 2

Start Of Factors Influencing Small Businesses’ Compliance with Income Tax Laws Survey

FIELD & TAB: MONITOR & CONTROL GEOGRAPHY, GENDER & AGE VS. EXPECTATIONS.

In reading the questionnaire, keep in mind that it will be interviewer-administered via telephone, but also programmed for interviewer use and for randomization/control of exposure to attribute statements.

INTERVIEW ONLY THE OWNER OF A COMPANY ON EACH LIST PROVIDED BY TAS. INTRODUCE YOURSELF WITH:

Hello, I’m of Russell Research, a national research firm. We are conducting an anonymous national survey of Business Owners, in which we will be asking about affiliations, attitudes, and opinions about Federal income taxes. May I speak with the Owner of (READ NAME OF COMPANY FROM LIST)?

IF OWNER NOT AVAILABLE, RECORD THIS AND SECURE BEST TIME TO TRY AGAIN. AFTER REACHING OWNER (AND IF NECESSARY, REPEATING THE ABOVE INITIAL INTRO), CONTINUE WITH…

Your participation in this survey is entirely voluntary and your responses will be kept strictly anonymous and never revealed to anyone. The survey will take no more than 15 minutes and we’d appreciate your participation. If you have any questions about Russell Research, please log onto www.russellresearch.com and you can verify who we are and our research work.

> > CONTINUE w/Q1 – UNLESS YOU DETECT THAT THE OWNER SPEAKS MAINLY SPANISH, IN WHICH CASE, ASK HIM/HER TO HOLD WHILE YOU TRANSFER TO A BI-LINGUAL INTERVIEWER, WHO WILL SECURE A LANGUAGE PREFERENCE AND CONTINUE THE INTERVIEW.

Russell will provide translation and validation of translated survey – especially the nuanced wording of attributes.

1. First, for classification purposes only, are you male or female? (CLICK ANSWER.)

Male (MONITOR AND CONTROL TO TAS %s For Each Cell—TBD) 1 ...000

Female (MONITOR AND CONTROL TO TAS %s For Each Cell—TBD) 2

Without a gender quota control, this telephone sample will skew female. Need TAS gender %s for each cell.

2. And which of the following age categories includes your age? (READ CHOICES & CLICK ANSWER.)

Under 18 (THANK, TERM & TALLY)

18-29 (MONITOR AND CONTROL TO TAS %s For Each Cell—TBD) 1 …000

30-40 (MONITOR AND CONTROL TO TAS %s For Each Cell—TBD) 2

41-50 (MONITOR AND CONTROL TO TAS %s For Each Cell—TBD) 3

51-60 (MONITOR AND CONTROL TO TAS %s For Each Cell—TBD) 4

Age 61 Or Over (MONITOR AND CONTROL TO TAS %s For Each Cell—TBD) 5

(DO NOT OFFER, BUT CLICK IF:) Prefer not to answer (THANK, TERM & TALLY)

Without age quota controls, a telephone sample will skew older. Need TAS age %s for each cell.

NOTE: We are using ranges here instead of pull-down menu for year-born, as we can control sample composition better with ranges.

PAGE 3

3. Next, to confirm, are you the Owner of…(READ NAME OF COMPANY FROM LIST)? (DO NOT READ CHOICES – JUST CLICK ANSWER.)

Yes (CONTINUE WITH REST OF SURVEY) 1 ...000

No (ASK FOR THE BEST TIME TO SPEAK WITH THE OWNER AND CALL BACK) 2

Prefer not to answer (THANK, TERM & TALLY AS A REFUSAL) 3

Refused to provide best time for Owner (THANK, TERM & TALLY) 4

ASK ALL:

4. Other than yourself, how many people are employed by your business/company? (DO NOT READ CHOICES. CLICK ONE ANSWER.)

None 1 ...000

1 2

2 to 4 3

5 to 9 4

10 to 19 5

20 to 49 6

50 to 99 7

100 to 249 8

250 to 499 9

500 to 999 1 …000

1,000 or more 2

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 3

5. Are your customers primarily…? (READ RANDOMIZED CHOICES AND CLICK ANSWER.)

• Local 1 ...000

• National 2

• Or, International 3

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 4

6. In preparing your most recent Federal income tax return, did you…? (READ RANDOMIZED CHOICES & CLICK ANSWER.)

• Complete it yourself using tax software 1 ...000

• Complete it yourself without using tax software 2

• Have it completed by a paid tax preparer 3

• Have it completed by an unpaid third party 4

(READ LAST:) Or, none of these 5

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 6

TAS: for the purposes of filtering for later “Preparer” attributes in Section B , Q14 (where we ask 4 attributes of just those who used a Preparer), we have modified the above choices to cover all possibilities, including self-prepared. Please review.

PAGE 4

(GROUP A QUESTIONS – ORGANIZATION AFFILIATION & NORMS) READ THIS SEGUE TO THE NEXT SECTION: The next series of questions are about your community life and the types of local organizations in which you’re involved. (PROGRAMMER: ROTATE THE AFFILIATION QUESTION SERIES, BUT ALWAYS LEAVE THE RELIGIOUS ORGANIZATIONS QUESTIONS AS THE LAST SERIES IN THIS ROTATION.)

TAS: With the possibility that respondents may be involved in multiple organizations of the same type, some questions have been re-worded to get respondents to focus on just one organization of a general type – the one they feel they feel most associated with. This will make it easier for them to answer followup questions about each general type of organization.

7a. (BUSINESS ORGANIZATION AFFILIATION – ASK ALL:) Do you belong to any local business organizations such as a local chamber of commerce, business league, or similar organization – for example, the Jaycees? (CLICK ANSWER AND FOLLOW INSTRUCTIONS.)

Yes (CONTINUE WITH Qs 7b. – 7d.) 1 ...000

No (SKIP TO Q8a.) 2

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer (SKIP TO Q8a.) 3

7b. (IF YES TO Q7a, ASK:) Think about the one local business organization that you are most closely associated with and then tell me which of the following best describes how often you participate in this organization’s activities. (READ CHOICES AND CLICK ANSWER.)

Always 1 ...000

Usually 2

Sometimes 3

Rarely 4

Never 5

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 6

7c. (IF YES TO Q7a, ASK:) Which of the following best describes how often you socialize with other members of this organization? (READ CHOICES AND CLICK ANSWER.)

Frequently 1 ...000

Occasionally 2

Rarely 3

Never 4

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 5

7d. (IF YES TO Q7a, ASK:) Thinking still about the one local business organization that you are most closely associated with, I’m going to read two statements describing the attitudes of members of this organization toward Federal income taxes. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• Most members of this organization believe that the Federal tax laws are fair 1 2 3 4 5 6 …000

• Most members of this organization believe the IRS treats Taxpayers fairly 1 2 3 4 5 6 …000

PAGE 5

8a. (TRADE/LABOR/OCCUPATIONAL ORGANIZATION AFFILIATON – ASK ALL:) Do you belong to any local trade association, labor union, or other occupational organizations? (CLICK ANSWER AND FOLLOW INSTRUCTIONS.)

Yes (CONTINUE WITH Qs 8b. – 8d.) 1 ...000

No (SKIP TO Q9a.) 2

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer (SKIP TO Q9a.) 3

8b. (IF YES TO Q8a, ASK:) Think about the one local trade, labor, or occupational organization that you are most closely associated with and then tell me which of the following best describes how often you participate in this organization’s activities. (READ CHOICES AND CLICK ANSWER.)

Always 1 ...000

Usually 2

Sometimes 3

Rarely 4

Never 5

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 6

8c. (IF YES TO Q8a, ASK:) Which of the following best describes how often you socialize with other members of this organization? (READ CHOICES AND CLICK ANSWER.)

Frequently 1 ...000

Occasionally 2

Rarely 3

Never 4

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 5

8d. (IF YES TO Q8a, ASK:) Thinking still about the one local trade, labor, or occupational organization that you are most closely associated with, I’m going to read two statements describing the attitudes of members of this organization toward Federal income taxes. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• Most members of this organization believe that the Federal tax laws are fair 1 2 3 4 5 6 …000

• Most members of this organization believe the IRS treats Taxpayers fairly 1 2 3 4 5 6 …000

PAGE 6

9a. (CIVIC/COMMUNITY/FRATERNAL ORGANIZATION AFFILIATION – ASK ALL:) Do you belong to any local civic league, community organization, fraternal society, or similar club – for example, the Rotary Club, or the VFW? (CLICK ANSWER AND FOLLOW INSTRUCTIONS.)

Yes (CONTINUE WITH Qs 9b. – 9d.) 1 ...000

No (SKIP TO Q10a.) 2

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer (SKIP TO Q10a.) 3

9b. (IF YES TO Q9a, ASK:) Think about the one local civic, community, or fraternal organization that you are most closely associated with and then tell me which of the following best describes how often you participate in this organization’s activities. (READ CHOICES AND CLICK ANSWER.)

Always 1 ...000

Usually 2

Sometimes 3

Rarely 4

Never 5

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 6

9c. (IF YES TO Q9a, ASK:) Which of the following best describes how often you socialize with other members of this organization? (READ CHOICES AND CLICK ANSWER.)

Frequently 1 ...000

Occasionally 2

Rarely 3

Never 4

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 5

9d. (IF YES TO Q9a, ASK:) Thinking still about the one local civic, community, or fraternal organization that you are most closely associated with, I’m going to read two statements describing the attitudes of members of this organization toward Federal income taxes. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• Most members of this organization believe that the Federal tax laws are fair 1 2 3 4 5 6 …000

• Most members of this organization believe the IRS treats Taxpayers fairly 1 2 3 4 5 6 …000

PAGE 7

10a. (VOLUNTEER ORGANIZATION AFFILIATION – ASK ALL:) Which of the following best describes how often you do volunteer work for any local volunteer organization? (READ CHOICES, CLICK ANSWER AND FOLLOW INSTRUCTIONS.)

Never (SKIP TO Q11a.) 1 ...000

Weekly (ASK Q10b.) 2

Monthly (ASK Q10b.) 3

Yearly (ASK Q10b.) 4

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer (SKIP TO Q11a.) 5

10b. (IF WEEKLY/MONTHLY/YEARLY ABOVE, ASK:) Think about the one local volunteer organization that you are most closely associated with. I’m going to read two statements describing the attitudes of members of this organization toward Federal income taxes. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• Most members of this organization believe that the Federal tax laws are fair 1 2 3 4 5 6 …000

• Most members of this organization believe the IRS treats Taxpayers fairly 1 2 3 4 5 6 …000

11a. (NORMS – ASK ALL:) Do you have children attending a local public or private school? (CLICK ANSWER AND FOLLOW INSTRUCTIONS.)

Yes (ASK Q11b.) 1 ...000

No (SKIP TO Q12a.) 2

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer (SKIP TO Q12a.) 5

11b. (IF YES TO Q11a, ASK:) Think about the parents of the children with whom your children play or attend school. I’m going to read two statements describing the attitudes of those parents toward Federal income taxes. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• Most parents of children with whom your children play or attend school

believe that the Federal tax laws are fair 1 2 3 4 5 6 …000

• Most parents of children with whom your children play or attend school

believe the IRS treats Taxpayers fairly 1 2 3 4 5 6 …000

PAGE 8

12a. (NORMS – ASK ALL:) Which of the following best describes how regularly you vote in elections for Congress, mayor or other local elected officials? (READ CHOICES, CLICK ANSWER AND THEN ASK ALL Q12b.)

Always 1 ...000

Usually 2

Sometimes 3

Rarely 4

Never 5

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer 6

12b. (ASK ALL, REGARDLESS OF ANSWER TO Q12a.:) I’m going to read two statements describing the attitudes of local officials toward Federal income taxes. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• Your local officials generally believe that the Federal tax laws are fair 1 2 3 4 5 6 …000

• Your local officials generally believe the IRS treats Taxpayers fairly 1 2 3 4 5 6 …000

13a. (AFFILIATION – ASK ALL:) (ASK Qs 13a. & 13b. LAST IN THE GROUP A SERIES.) Which of the following best describes how often you participate in a church or other religious congregation? (READ CHOICES, CLICK ANSWER AND THEN ASK ALL Q12b.)

Never (SKIP TO Q14) 1 ...000

Weekly (ASK Q13b.) 2

Monthly (ASK Q13b.) 3

Yearly (ASK Q13b.) 4

(DO NOT OFFER AS A CHOICE, BUT CLICK IF:) Prefer not to answer (SKIP TO Q14) 5

13b. (IF WEEKLY/MONTHLY/YEARLY ABOVE, ASK:) I’m going to read two statements describing the attitudes of members of your religious congregation. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• Most members of your religious congregation

believe that the Federal tax laws are fair 1 2 3 4 5 6 …000

• Most members of your religious congregation

believe the IRS treats Taxpayers fairly 1 2 3 4 5 6 …000

PAGE 9

14. (GROUP B SELF-RATINGS – ASK ALL:) Following are some statements about your views on personal finances and your experiences preparing and filing your taxes. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• (Deterrence) These days, it is difficult to make ends meet 1 2 3 4 5 6 …000

• (Deterrence) Achieving financial success is important to me 1 2 3 4 5 6 …000

• (Deterrence) Taking risks is necessary to achieve financial success 1 2 3 4 5 6 …000

• (Deterrence) A person’s status in my community

depends on their financial status 1 2 3 4 5 6 …000

• (CCB) The rules about what to report as income are clear 1 2 3 4 5 6 …000

• (CCB) My record keeping system makes it easy for me to compute

the amount of income tax I need to report on my return 1 2 3 4 5 6 …000

• (Deterrence) Hearing about people who were caught not reporting

their taxes makes me tend to be even more careful with my own taxes 1 2 3 4 5 6 …000

• (Prep—IF Q6--#3 OR #4) Even though someone else prepared my return,

I know the Federal tax laws well enough to prepare my own tax return 1 2 3 4 5 6 …000

• (Prep—IF Q6--#3 OR #4) I make sure that I understand every item

that is included or omitted from my return before signing it 1 2 3 4 5 6 …000

• (Prep—IF Q6--#3 OR #4) The person who prepares my return

finds creative ways to minimize taxes 1 2 3 4 5 6 …000

• (Prep—IF Q6--#3 OR #4) I always follow the instructions or advice

from the person who prepares my return 1 2 3 4 5 6 …000

14. (GROUP C SELF-RATINGS – ASK ALL:) Now I am going to read some statements about the Federal Government and the Federal tax laws. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• (Govt & Taxes) The Federal Government spends tax dollars wisely 1 2 3 4 5 6 …000

• (Govt & Taxes) Taxes fund important

Federal Government benefits and services 1 2 3 4 5 6 …000

• (Govt & Taxes) Taxpayers would tolerate higher taxes if it meant

improved Federal Government services 1 2 3 4 5 6 …000

• (Govt & Taxes) The Federal Government is involved in areas

best left to others 1 2 3 4 5 6 …000

• (Taxes & Fairness) The Federal tax laws are fair 1 2 3 4 5 6 …000

• (CCB) The tax rules are so complicated

that it is very difficult to get a tax return exactly right 1 2 3 4 5 6 …000

• (Taxes & Fairness) Under our Federal tax laws,

everyone pays their fair share of taxes 1 2 3 4 5 6 …000

• (Taxes & Fairness) Large businesses have loopholes to reduce their

Federal taxes that smaller businesses do not have 1 2 3 4 5 6 …000

• (Taxes & Fairness) The wealthy have ways of minimizing their Federal taxes

that are not available to the average Taxpayer 1 2 3 4 5 6 …000

PAGE 10

14. (GROUP D SELF-RATINGS – ASK ALL:) Next are some statements about the IRS and how it interacts with Taxpayers. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• (Trust IRS Gen) The IRS treats Taxpayers fairly 1 2 3 4 5 6 …000

• (Trust IRS Gen) The IRS is more concerned with collecting as much as it can,

than with collecting the correct amount of tax 1 2 3 4 5 6 …000

• (Trust IRS Gen) The IRS treats Taxpayers with respect 1 2 3 4 5 6 …000

• (Trust IRS Gen) The IRS will work with you

if you have difficulty paying your taxes 1 2 3 4 5 6 …000

• (Trust IRS Gen) Because the IRS treats Taxpayers fairly,

I accept its decisions even if I disagree with them 1 2 3 4 5 6 …000

• (Trust IRS Gen) Wealthy Taxpayers have an advantage

when dealing with the IRS 1 2 3 4 5 6 …000

• (Deterrence) The IRS probably knows

when people do not report all of their income 1 2 3 4 5 6 …000

• (Trust IRS Svcs) The IRS offers all of the Federal tax services I need 1 2 3 4 5 6 …000

• (Trust IRS Svcs) It is easy for me

to access the Federal tax services that the IRS provides 1 2 3 4 5 6 …000

• (Trust IRS Svcs) I am satisfied with the quality

of the Federal tax services the IRS provides 1 2 3 4 5 6 …000

14. (GROUP E SELF-RATINGS – ASK ALL:) Following are some statements concerning your views on complying with the tax laws. After I read each statement, tell me how much you agree or disagree with it, using a rating scale of: Strongly Agree, Agree, Neither Agree Nor Disagree, Disagree, or Strongly Disagree. Here are the statements: (START WITH 1^ST STATEMENT IN RANDOMIZED SET AND CONTINUE UNTIL ALL STATEMENTS HAVE BEEN RATED. NOTE: DO NOT OFFER “DON’T KNOW” AS A CHOICE, BUT CLICK IT IF RESPONDENT CANNOT CHOOSE A RATING POINT.)

Neither

Strongly Agree Nor Strongly Don’t

Agree Agree Disagree Disagree Disagree Know

• (Norms) Many small businesses do not report all of their income 1 2 3 4 5 6 …000

• (Norms) Most of my competitors report all of their income 1 2 3 4 5 6 …000

• (Norms) Most small businesses could not survive

if they reported all of their income 1 2 3 4 5 6 …000

• (Deterrence) People who do not report all of their income

are likely to end up paying even more in penalties and interest 1 2 3 4 5 6 …000

• (Tax Morale) Everyone should correctly report all of their income 1 2 3 4 5 6 …000

• (Tax Morale) I feel a moral obligation to correctly report all of my income 1 2 3 4 5 6 …000

• (Tax Morale) If others found out I did not report all of my income,

I would be embarrassed 1 2 3 4 5 6 …000

• (ALWAYS LAST – Self Comply) I believe I accurately report all of my income 1 2 3 4 5 6 …000

PAGE 11

(GROUP F DEMOGRAPHICS – ASK ALL:) READ INTRO: Finally, I’m going to ask you some questions about yourself and your background. These questions will help us better understand how people with different backgrounds feel about tax issues.

14. Which of the following best describes the level of education that you have completed? (READ LIST & CLICK ONE ANSWER.)

Elementary school 1 ...000

Some high school 2

High school graduate 3

Some college 4

College graduate 5

Post-Graduate work 6

(CLICK IF:) Prefer not to answer 7

14. Do you speak a language other than English at home? (CLICK ANSWER.)

Yes (ASK Q20 NEXT) 1 ...000

No (SKIP TO CLOSING) 2

(DON’T READ:) Prefer not to answer (SKIP TO CLOSING) 3

14. (IF “YES” TO Q19, ASK:) What is that language? (DO NOT READ CHOICES. CLICK ANSWER.)

Spanish 1 ...000

Chinese 2

Vietnamese 3

Korean 4

Russian 5

Some other language (SPECIFY) 6

(DON’T READ BUT CLICK IF:) Prefer not to answer 7

CLOSING COMMENTS:

That completes the survey, which is a part of a national research study being conducted by the Taxpayer Advocate Service, an independent organization within the Internal Revenue Service that helps Taxpayers resolve problems with the IRS. The purpose of the study is to improve the administration of tax collection on behalf of all Taxpayers. As noted at the beginning of the survey, you can be assured of complete anonymity and that your personal answers and opinions from this survey will NEVER be shared with anyone – not even with the Taxpayer Advocate Service or the IRS. Instead, your answers will be analyzed ONLY in combination with those of thousands of other Taxpayers.

In addition, we are required by law to provide you the OMB (Office Of Management and Budget) Control Number for this public 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 may write to the IRS. Would you like the address? (IF YES, ADDRESS IS…) Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC  20224. INTERVIEWER: AFTER COMPLETING INTERVIEW, CROSS-CHECK COMPLETENESS AND ACCURATELY TRANSFER TO BOX ON PAGE 1 ANY APPLICABLE APPENDED DATA FOR THIS RESPONDENT.

Thank you for your time and help with the survey.