SOI-409 - LB&I International Individual Compliance (IIC)

Attachment A

IRS LB&I IIC Focus Groups

Recruiting Guide

Oct 24, 2011

Recruiting instructions:

• Recruit 9 participants for each of three one-hour groups

Hello, I’m _________ and I’m calling from PMR and Pacific Consulting Group on behalf of the IRS. According to our information, you recently completed a customer satisfaction survey of your experience with an International Individual Compliance Exam and expressed interest in participating in follow-up research.

1. Is this accurate?

• Yes [Continue]

• No – May I speak with the person who did complete the survey? [Repeat introduction paragraph]

We are setting up a one-hour phone focus group discussion to better understand your experience with the IRS. This is NOT a call about your individual tax situation. This is an opportunity for you to have input into the exam process and to tell the IRS about your experiences. Your feedback will be used to revise the questionnaire that will be sent to a larger group of taxpayers. We will not be providing the IRS with any identifying information or individual responses. During the call, we will refer to you by first name only. Your participation with this research is voluntary, but your help on this project would be very much appreciated. As a token of our appreciation for your time, you will receive $50.

2. Are you interested in participating?

• Yes [Continue]

• No [Thank taxpayer for their time, and hang up]

The focus group will be held via telephone on INSERT DATE (Noon OR 3pm Eastern Time). We will provide a toll-free number to dial. You will be joined by a group of about six people who, like you, have experience with an International Individual Compliance exam. Again, you will not be asked about your specific tax situation, only about your experience with this process.

3. Would you be able to participate?

• Yes [Continue]

• No – [Thank taxpayer for their time, and hang up]

We are delighted that you will participate in our group. The dial in number is: 1-877-668-4493. The access code is: 230 157 04

4. Do you have any questions?

• Yes [Answer questions]

• No [Continue]

5. We would like some contact information to confirm the meeting and to mail out the token of appreciation for your participation.

Respondent Name ______________________________________________

Respondent Address _____________________________________________

6. We would also like to give you a reminder call on the day of the group. Would we reach you at this number or another? [record number ____________________________

The Paperwork Reduction Act requires that IRS provide an OMB Control Number on all approved public information requests. That number is OMB 1545-1432. Also, if you like, I can give you an address where you can send comments and questions regarding this process or suggestions for making it simpler.

READ ONLY IF RESPONDENT ASKS FOR ADDRESS: Send your comments and suggestions to:

Tax Products Coordinating Committee, 1111 Constitution Avenue, NW, Washington, DC 20224

Thank you and have a nice day.

We look forward to speaking with you on: INTERVIEWER, RESTATE DATE AND TIME

Attachment B

IRS LB&I IIC Focus Groups

Discussion Guide

Oct 24, 2011

Introductions:

Overview

Hello, I’m Elaine Chan from Pacific Consulting Group. I will moderate our discussion today. Our discussion will focus on the International Individual Compliance exam process. Your answers to the following questions will help the IRS improve service to taxpayers like you.

First, I would like to thank all of you for calling in today. Our discussion will take about one hour. I would like to know your real attitudes and feelings, so please be as open and frank with me as you can. I would like for you to think about your opinions of the IRS with regard to the exam. We will not be discussing your individual tax details and are focused primarily on your experience going through the exam process.

I am recording this session, and some IRS research personnel, NOT those who work on cases, are listening in, but please keep in mind that my focus here is on your experiences and opinions, not on your individual identities. I also want to point out that I am not an IRS employee and there are no right or wrong answers so please don’t hold back any of your perceptions, opinions, and suggestions.

Introductions

[Moderator: Gather responses in a roundtable fashion]

To get started, let’s introduce ourselves. Please tell us your first name. Let’s start with…..

Discussion

I’d like to begin by asking you to think back to the time you received a notice that your case was going to be examined. Can you please tell me what you did once you received that letter. Let’s go around and begin with...

To get a sense of the exam process, can each of you described what happened once you got in touch with your examiner to the time the exam was completed? [Moderator: take note of areas of explicit dissatisfaction ]

Thank you all for that feedback. I’d like to drill down on some specific areas. You mentioned that some parts of the exam process were difficult for you [Moderator: state areas of noted dissatisfaction]. Can you please elaborate on what was difficult and what you would have liked done differently?

Now I’d like to ask some more specific questions. As a group, can you comment on the statement “Fairness of treatment”. What does fairness mean to you?

How well did the IRS meet your expectations concerning length of the entire exam process?

Is there anything you or the IRS could have done differently to expedite the exam process?

Recommendations

Finally, is there anything else you would like to suggest to the IRS about improving the exam process.

Wrap Up/Thanks

Those are all the questions that I have for this session today. Your feedback has been very helpful. I want to thank you and the IRS wants to thank you for participating in this discussion. You should each receive the honorarium check for $50 within the next 10 days. If you do not receive your check within this timeframe, please call me at 650-327-8108. Thanks and have a nice day.

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