CS-12-363 Taxpayer Attitude Survey

Attachment

2012 IRS Oversight Board

Comprehensive Taxpayer Attitude Survey Questionnaire

INTRODUCTION SECTION

Hello, I'm from GfK. We are a national opinion research firm and we are not selling anything. We are only interested in your opinions. May I please speak with the... OLDEST/YOUNGEST MALE/FEMALE 18 YEARS OF AGE OR OLDER.

We are conducting a national survey about a variety of topics and would like to ask you a few brief questions. (READ IF NECESSARY) Let me assure you that we’re not selling anything. Your responses will be combined with those of others participating in the survey, and you will not be identified in any way.

This voluntary survey should take about 15 minutes to complete.

programmer: if RDD Landline sample, skip to main survey section. IF CELL PHONE SAMPLE, CONTINUE WITH A1.

A1. Since we are calling you on a cell phone, are you in a place right now where you can safely take the survey?

INTERVIEWER: DO NOT READ LIST. RECORD ONLY ONE RESPONSE.

1. Safe

2. Call back [SCHEDULE CALLBACK]

dk Don’t know

ref Refused

interviewer: if respondent complains about their calling plan minutes or that they should be reimbursed for their time, read text for a2 and enter CODE 1. otherwise, enter CODE 2 and do not read text for a2 and SKIP to q.b.

A2. We understand the value of your time and the possible cost of completing this survey on your cell phone. But to protect the anonymity of all respondents, we are not offering an incentive or a reimbursement for your participation.

interviewer: DO NOT READ LIST. record only one RESPONSE.

1. Respondent complained about calling plan minutes

2. Respondent did not complain about calling plan minutes

PROGRAMMER: IF RESPONDENT COMPLAINED ABOUT CALLING PLAN MINUTES (A2 = 1), CONTINUE WITH A3. OTHERWISE (A2 = 2) SKIP TO Q.B.

A3. Please remember that your opinions are very important to us. May we continue with the survey?

interviewer: DO NOT READ LIST. record only one RESPONSE.

1. Yes

2. No - respondent refuses to take survey due to concern about calling plan minutes

interviewer: IF RESPONDENT IS WILLING TO CONTINUE WITH THE SURVEY, PROCEED WITH NEXT QUESTION ON SCREEN. IF RESPONDENT DOES NOT WANT TO CONTINUE WITH THE SURVEY, SAY: “i UNDERSTAND. BUT QUICKLY…” AND THEN PROCEED WITH NEXT QUESTION ON SCREEN.

PROGRAMMER: IF RESPONDENT IS WILLING TO CONTINUE WITH SURVEY (A3 = 1), CONTINUE WITH Q.B. OTHERWISE (A3 = 2) SKIP TO QUESTIONS 5, 6, 8, 8A, AND 9 IN DEMOGRAPHICS SECTION AND THEN TERMINATE.

B. Just to confirm, are you 18 years of age or older?

interviewer: DO NOT READ LIST. record only one RESPONSE.

1. Yes

2. No

dk Don’t know

ref Refused

programmer: If B = 1, continue with main survey section. if b IS NOT = 1, TERMINATE.

MAIN SURVEY SECTION

The following questions pertain to filing federal income taxes:

1. How much, if any, do you think is an acceptable amount to cheat on your income taxes? Would you say…?

interviewer: READ LIST. CHECK ONLY ONE RESPONSE.

1 A little here and there

2 As much as possible

3 Or, Not at all

dk (DO NOT READ) Don’t know/not sure

2. I’m going to read you some statements. For each one, please tell me whether you completely agree, mostly agree, mostly disagree, or completely disagree. How about. . .

interviewer: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.

programmer: ROTATE list.

	Completely Agree	Mostly Agree	Mostly Disagree	Completely Disagree
It is every American’s civic duty to pay their fair share of taxes	1	2	3	4
Everyone who cheats on their taxes should be held accountable	1	2	3	4
It is everyone’s personal responsibility to report anyone who cheats on their taxes	1	2	3	4
Taxpayers should just have to pay what they feel is a fair amount	1	2	3	4
The more information and guidance the IRS provides, the more likely people are to correctly file their tax returns.	1	2	3	4

3. How important is it to you, as a taxpayer, that the IRS does each of the following to ensure that all taxpayers honestly pay what they owe? Would you say it is very important, somewhat important, not very important, or not at all important? Let’s start with. . .

interviewer: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.

programmer: ROTATE list.

	Very Important	Somewhat Important	Not very Important	Not at all Important
Ensures low income taxpayers are reporting and paying their taxes honestly	1	2	3	4
Ensures small businesses are reporting and paying their taxes honestly	1	2	3	4
Ensures high income taxpayers are reporting and paying their taxes honestly	1	2	3	4
Ensures corporations are reporting and paying their taxes honestly	1	2	3	4

4. How much influence does each of the following factors have on whether you report and pay your taxes honestly? Would you say it has a great deal of influence, somewhat of an influence, very little influence, or is not at all an influence. How about. . .

interviewer: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.)

programmer: ROTATE list.

	A Great Deal of Influence	Somewhat of an Influence	Very Little Influence	Is not at all an Influence
Fear of an audit	1	2	3	4
Belief that your neighbors are reporting and paying honestly	1	2	3	4
Third parties reporting your income (e.g., wages, interest, dividends) to the IRS	1	2	3	4
Your personal integrity	1	2	3	4

5. How important is it to you, as a taxpayer, that the IRS provides each of the following services to assist taxpayers. Would you say it is very important, somewhat important, not very important, or not at all important? How about. . .

interviewer: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.

programmer: ROTATE list.

	Very Important	Somewhat Important	Not Very Important	Not at all Important
A toll-free telephone number to answer your questions	1	2	3	4
Office locations you can visit where an IRS representative will answer your questions	1	2	3	4
A web site to provide you with information	1	2	3	4
The ability to email your questions directly to the IRS	1	2	3	4
Opportunities for electronic filing of tax returns	1	2	3	4
A computer terminal located in a kiosk at a library or shopping mall	1	2	3	4
A tax assistance van that visits locations not convenient to IRS offices to provide information and assistance	1	2	3	4
Community-based tax clinics at convenient locations, such as schools, community centers, libraries, etc.	1	2	3	4

6. How likely would you be to use each of the following services for help with a tax issue. Would you be very likely, somewhat likely, not very likely, or not at all likely? How about. . .

interviewer: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.

programmer: ROTATE list.

	Very Likely	Somewhat Likely	Not Very Likely	Not at all Likely
A toll-free telephone number to answer your questions	1	2	3	4
Office locations you can visit within 30 minutes travel time where an IRS representative will answer your questions	1	2	3	4
Office locations you can visit within 30 to 60 minutes travel time where an IRS representative will answer your questions	1	2	3	4
A web site to provide you with information	1	2	3	4
The ability to email your questions directly to the IRS	1	2	3	4
A computer terminal located in a kiosk at a library or shopping mall	1	2	3	4
A tax assistance van that visits locations not convenient to IRS offices to provide information and assistance	1	2	3	4
Community-based tax clinics at convenient locations, such as schools, community centers, libraries, etc.	1	2	3	4

programmer: if q6.1 = 1 or 2 (very/somewhat likely to use toll-free number) ask q.7. otherwise skip to instructions before q.8.

7. You said you would be likely to use a toll-free telephone number to contact the IRS. How long are you willing to wait to speak to a customer representative when calling an IRS toll-free telephone number?

interviewer: RECORD VERBATIM ANSWER NEXT TO APPROPRIATE SCALE. MUST BE A NUMERICAL ANSWER.

_____________ seconds _____________ minutes

programmer: if q6.2 or Q6.3 = 1 or 2 (Very/somewhat likely to use office locations) ask q8. otherwise skip to q9.

8. You said you would be likely to use office locations where an IRS representative will answer your questions. Would you prefer to schedule an appointment to speak with a representative at a specific time or would you prefer to walk in at your convenience and wait for the next available representative?

interviewer: DO NOT READ LIST. CHECK ONLY ONE RESPONSE.

1 Prefer to schedule appointment

2 Prefer to walk in

dk (DO NOT READ) Don’t Know

programmer: if q8 = 2 continue, otherwise skip to q9.

8a. How long are you willing to wait to speak to a customer representative if you visited an IRS walk-in assistance center without an appointment?

interviewer: RECORD VERBATIM ANSWER NEXT TO APPROPRIATE SCALE. MUST BE A NUMERICAL ANSWER.

_____________ minutes _____________ hours

9. How valuable would you say each of these sources is for getting tax advice or information? Would you say it is very valuable, somewhat valuable, not very valuable, or not at all valuable? How about...

interviewer: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.

programmer: ROTATE list.

	Very Valuable	Somewhat Valuable	Not Very Valuable	Not at all Valuable
IRS representatives	1	2	3	4
IRS printed publications, for example, brochures, instructions	1	2	3	4
IRS website	1	2	3	4
Paid tax professional	1	2	3	4
Family or friends	1	2	3	4
Reference materials from sources other than the IRS (for example, books, software, private sector websites)	1	2	3	4

10. Most people have had some type of interaction with the IRS, whether it’s just filing your tax return or actually speaking with an IRS representative. How satisfied would you say you have been with your personal interaction with the IRS? Would you say very satisfied, somewhat satisfied, not very satisfied, or not at all satisfied?

interviewer: DO NOT READ LIST. CHECK ONLY ONE RESPONSE.

1 Very satisfied

2 Somewhat satisfied

3 Not very satisfied

4 Not at all satisfied

10a. Considering the resources the IRS receives to do its job, which of the following statements do you most agree with? Do you feel that the…

interviewer: READ LIST. CHECK ONLY ONE RESPONSE.

1 IRS devotes too much of its resources to customer service programs and not enough to its enforcement activities

2 IRS devotes too much of its resources to enforcement activities and not enough to its customer service programs

3 IRS maintains a proper balance between its enforcement activities and its customer service programs 

dk (DO NOT READ) Don’t know

11. I’m going to read you some statements about the funding the IRS receives. For each one, please tell me whether you completely agree, mostly agree, mostly disagree, or completely disagree. How about…

interviewer: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.

programmer: ROTATE list.

	Completely Agree	Mostly Agree	Mostly Disagree	Completely Disagree	(DO NOT READ) Don’t know
The IRS should receive extra funding to enforce tax laws and ensure taxpayers pay what they owe	1	2	3	4	dk
The IRS should receive extra funding so it can assist more taxpayers over the phone and in person	1	2	3	4	dk

12. Federal tax laws specify which sources of income are subject to taxation and the tax rates to be applied, along with the allowable tax deductions, exemptions, and credits. Which of the following governmental entities do you think is most responsible for writing federal tax laws?

interviewer: read list. Select only one response.

programmer: rotate first two selection options.

1 The IRS

2 Congress

dk (DO NOT READ) Don’t know

13. In January 2010, the IRS announced its plans that would require all paid preparers of federal tax returns to meet certain registration, testing and continuing professional education requirements. Would you say it is very important, somewhat important, not very important, or not at all important that tax preparers be required to meet standards of…

interviewer: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.

programmer: ROTATE list.

	Very Important	Somewhat Important	Not Very Important	Not at all Important	(DO NOT READ) Don’t Know
Competency in order to enter the tax preparation business	1	2	3	4	dk
Ethical behavior in order to enter the tax preparation business	1	2	3	4	dk

14. Did you use a paid tax return preparer to prepare your most recent Federal income tax return?

1 Yes

2 No

ref Refused

15. Thinking back over the past year, and excluding the filing of a tax return, did you initiate a contact with the IRS using any of the following methods?

interviewer: read list. select all that apply.

1 You called the IRS on the telephone

2 You visited an IRS office for in-person help

3 You sent an e-mail to the IRS

4 You visited the IRS website, other than to file taxes

5 You sent the IRS a letter in the mail, other than to file taxes

6 (DO NOT READ) Did not contact the IRS

16a. Again, thinking back over the past year, and excluding the filing of a tax return, were you contacted by the IRS?

1 Yes

2 No

programmer: if 16a = 1 (yes), continue. otherwise skip to q17.

16b. Under which of the following circumstances did the IRS contact you?

interviewer: read list. select all that apply.

1 You received an IRS letter informing you that the IRS had made an adjustment to your return to correct a math error

2 You received an IRS letter or telephone call noting a discrepancy between information on your tax return and information sent to the IRS by third parties such as your bank

3 You received any other type of IRS letter, telephone call or visit concerning a matter about your federal taxes

Paperwork Reduction Act (PRA) Statement: (This statement should be included on every

collection instrument and voiced during every interview)

PROGRAMMER: Q.17 IS READ TO ALL RESPONDENTS WHO WERE ASKED AT LEAST ONE QUESTION IN “MAIN SURVEY SECTION,” INCLUDING TERMINATES AND REFUSALS.

17. The following statement pertains only to the questions you answered about federal income taxes:

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests. The OMB Control Number for this study is 1545-1432. Also, if you have any comments regarding the time estimates associated with this study or suggestions on making this process simpler, please write to the:

IRS Tax Products Coordinating Committee

SE:W:CAR:MP:T:T:SP

1111 Constitution Ave. NW

Washington, DC  20224.

DEMOGRAPHICS SECTION

The following questions are just for statistical purposes only and will be combined with those of all other survey respondents. Your individual data will not be shared with anyone outside of GfK.

Now, for classification purposes only, would you please tell me…

1. Do you own, or rent your home?

interviewer: DO NOT read list. Select only one response.

1. Own

2. Rent

ref Refused

2. Are you…?

INTERVIEWER: READ ENTIRE LIST. SELECT ONLY ONE RESPONSE.

1. Single, never married

2. Married

3. Or, Separated, widowed, or divorced

ref (DO NOT READ) Refused

3. Are you, yourself, currently employed…

INTERVIEWER: READ ENTIRE LIST. SELECT ONLY ONE RESPONSE.

1. Full-time

2. Part-time

3. Not employed

ref (DO NOT READ) Refused

4. Including yourself, how many people are there living in your household?

interviewer: DO NOT read list. Select only one response.

1. 1

2. 2

3. 3

4. 4

5. 5

6. 6

7. 7

8. 8+

ref Refused

4a. How many of these are adults, 18 or older?

interviewer: DO NOT read list. Select only one response.

1. 1

2. 2

3. 3

4. 4

5. 5

6. 6

7. 7

8. 8+

ref Refused

4b. How many are children 12 to 17?

interviewer: DO NOT read list. Select only one response.

0. 0

1. 1

2. 2

3. 3

4. 4

5. 5

6. 6

7. 7

8. 8+

ref Refused

4c. How many are children 6 to 11?

interviewer: DO NOT read list. Select only one response.

0. 0

1. 1

2. 2

3. 3

4. 4

5. 5

6. 6

7. 7

8. 8+

ref Refused

4d. How many are children under 6?

interviewer: DO NOT read list. Select only one response.

0. 0

1. 1

2. 2

3. 3

4. 4

5. 5

6. 6

7. 7

8. 8+

ref Refused

5. What is your age?

interviewer: DO NOT read list. Select only one response.

1. 18-20

2. 21-24

3. 25-29

4. 30-34

5. 35-39

6. 40-44

7. 45-49

8. 50-54

9. 55-59

10. 60-64

11. 65-69

12. 70-74

13. 75 and over

ref Refused

6. What is the last grade of school you completed?

interviewer: DO NOT read list. Select only one response.

1. Less than high school graduate

2. High school graduate

3. Some college/2 year Associate’s Degree

4. Graduated college (4 year)

5. Post graduate school

6. Trade/Technical (Other)

ref Refused

7. We try to classify people into broad income groups. To do this, would you please tell me which of the following categories most closely represents your annual household income?

INTERVIEWER: READ LIST. SELECT ONLY ONE RESPONSE.

1. Under $15,000

2. $15,000 to less than $20,000

3. $20,000 to less than $25,000

4. $25,000 to less than $30,000

5. $30,000 to less than $40,000

6. $40,000 to less than $50,000

7. $50,000 to less than $75,000

8. $75,000 to less than $100,000

9. $100,000 to less than $125,000

10. $125,000 to less than $150,000

11. $150,000 and over

ref (DO NOT READ) Refused

dk (DO NOT READ) Don’t know

8. Are you of Hispanic or Latino origin (ethnicity)?

interviewer: DO NOT read list. Select only one response.

1. Yes

2. No

ref Refused

8a. What is your race? Please select one or more. Are you…

interviewer: READ LIST. Select ALL THAT APPLY.

1. White

2. Black or African American

3. Asian

4. Native Hawaiian or other Pacific Islander

5. American Indian or Alaskan Native

ref (DO NOT READ) Refused

dk (DO NOT READ) Don’t know

9. Gender

INTERVIEWER: DO NOT READ - RECORD GENDER BY OBSERVATION.

1 Male

2 Female

PHONE DEMOGRAPHICS SECTION

Next, I'd like to ask…

9a. How many different landline telephone numbers, if any, are there in your home that I could have reached you on for this call? This includes listed or unlisted numbers. To answer this question, please don’t count cell phones or landlines used ONLY for faxes or modems.

[ENTER NUMBER OF LINES] [_____]

9b. And on how many different cell-phone numbers, if any, could I have reached you for this call?

[ENTER NUMBER OF LINES] [_____]

programmer: if q9a and q9b > 0 ask q9c. otherwise: if cell sample, skip to q10A; if rdd landline, thank and close.

9c. Generally speaking, would you say you use your landline phone most of the time, your cell phone most of the time, or would you say you use both about equally?

interviewer: DO NOT read list. Select only one response.

1. Landline

2. Cell phone

3. Both equally

dk Don’t know

ref Refused

Programmer: if rdd landline sample, thank and close. If cell sample, continue with q.10a.

10a. In what state do you currently reside?

_______________________ (PROGRAMMER: INSERT PRELIST OF STATES)

Those are all of the questions I have for you. Thank you for participating in our survey today.

12