CS-13-399 OTC Notice Surveys

Simplification web-based survey

Understanding the effectiveness of IRS notices

Internal Revenue Service

June 2013

Table of Contents

Appendix 1: Screener and Questions

CP15B ……………………………………………………………………..……………......3

CP44 .………………………………………………………………………..……….....…...7

CP54B ………………………………………………………………………………….…..12

CP72 ……………………………………………………………………….………..……...17

CP134B ………………………………………………………………….….……………...22

CP138 .……………………………………………………………………………………...26

CP169 ……………………………………………………………………….……………...31

LT39.………………………………………………………………….….……………........35

CP108...……………………………………………………………………..….…………...40

CP109…………………………………………………………………………..…………...45

CP173………………………………………………………………………..……………...50

CP210/220………………………………………………………………..………………...54

Appendix 2:

Sample Survey Invitations ………………………………………………………..………47

Appendix 1

Notice	CP15B
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 7 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response; Randomize
QS7	In the past 5 years, have you been employed in any of the following capacities? Mark all that apply.
	( ) CFO or Treasurer for a company
	( ) Small business owner
	( ) Internal or Management Accountant (for a company)
	( ) Public Accountant (self-employed or for an accounting firm)
	( ) None of the above (EXCLUSIVE, TERMINATE)
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return on the behalf of a business in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Notice review
Intro Text 2 (show before first doc)	Imagine you just received a notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Directions for reading through notice	Read through the notice; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the notice indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the notice. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire notice that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire notice that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the notice viewer: "Please answer the following questions related to the notice. You may click on any page for reference as you consider the questions."
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q1	Why have you received this notice? Mark all that apply.
	( ) My company has received a Trust Fund Recovery Penalty
	(X) I personally have received a Trust Fund Recovery Penalty
	(X) I owe the IRS money
	( ) My company owes the IRS money
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q2	What is the total amount you need to pay the IRS?
	( ) $1,000.00
	( ) $10,087.92
	(X) $5,043.96
	( ) Nothing, my company owes the IRS
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q3	To which tax period(s) does this notice apply?
	( ) Through February 20, 2011
	(X) 2011
	( ) Multiple years
	( ) Through March 21, 2011
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q4	What is a Trust Fund Recovery Penalty?
	(X) A penalty for failing to pay employment or excise tax
	( ) A method of collecting employment or excise tax
	( ) A civil penalty against employees who didn't withhold employment tax from their paychecks
	( ) A penalty against any untaxed large assets held by companies
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q5	To suspend collection of the penalty, what action should you take?
	( ) Post a bond for $5,000.00
	( ) Pay $1,500.00
	( ) Post a bond for $1,500.00
	(X) Post a bond for $7,565.94
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q6	If you can't pay the amount due, what action should you take? Mark all that apply.
	( ) File a suit for a refund
	(X) Contact the IRS to make payment arrangements
	( ) Appeal in writing by sending a certified letter
	(X) Pay as much as I can
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the notice you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire notice?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Pay in full
	( ) Request an installment plan or some other payment arrangement
	( ) Not pay
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe notice and allow the respondent to click on only one notice.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the notice, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP44
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 4 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:
QS7
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Notice review
Intro Text 2 (show before first doc)	Imagine you just received a notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Directions for reading through notice	Read through the notice; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the notice indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the notice. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire notice that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire notice that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the notice viewer: "Please answer the following questions related to the notice. You may click on any page for reference as you consider the questions."
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q1	Why have you received this notice?
	( ) My account is being investigated for fraud
	(X) My refund has been delayed
	( ) My taxes have been reduced or eliminated
	( ) I sent incorrect information to the IRS
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q2	Why has your refund been delayed?
	( ) The notice doesn't say, but I can contact the IRS or see Form 2210 for more information
	( ) My refund has been reduced because I may owe other Federal taxes
	( ) The IRS made a mistake in calculating my refund
	(X) My account is being reviewed for other tax debts
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q3	How much is your overpayment currently?
	( ) $500.00 for me and $500.00 for my spouse
	(X) $500.00 for both my spouse and me
	( ) The notice doesn't say
	( ) $0.00
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q4	When will you receive your 2010 tax refund?
	( ) After I submit an amended tax return
	( ) The notice doesn't say
	( ) I won't receive a refund
	(X) In 6–8 weeks as long as I don't owe other tax or debts
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q5	What do you need to do to receive your refund?
	( ) Submit the stub at the end of this notice
	( ) Visit www.irs.gov or call 1-800-829-3676
	(X) I don't need to do anything
	( ) File an amended tax return
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	If you do owe other taxes, what action should you take?
	( ) I should return my cancel my refund check
	( ) The notice doesn't say
	( ) I should request that my refund be applied as payment
	(X) I don't need to do anything, my refund will be automatically adjusted
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the notice you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire notice?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe notice and allow the respondent to click on only one notice.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the notice, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP54B
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 7 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:
QS7
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Notice review
Intro Text 2 (show before first doc)	Imagine you just received a notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Directions for reading through notice	Read through the notice; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the notice indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the notice. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire notice that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire notice that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the notice viewer: "Please answer the following questions related to the notice. You may click on any page for reference as you consider the questions."
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q1	Why have you received this notice?
	(X) There is a discrepancy between my information on my tax return and my information on file
	( ) I didn't file my 2011 return
	( ) The IRS or Social Security Administration had a problem retrieving my identifying information
	( ) The IRS is reviewing my tax return for identity theft
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q2	Why may your information be incorrect? Mark all that apply.
	(X) The information on file is wrong
	(X) The information shown here is wrong
	(X) I only recently received a new SSN or ITIN
	( ) I can't get an SSN because I don't qualify
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q3	By when do you need to respond?
	(X) July 16, 2012
	( ) By Tax Day
	( ) As soon as I receive my new SSN or ITIN
	( ) The notice doesn't say
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q4	What happens if you don't respond? Mark all that apply.
	(X) My refund will be held
	( ) The IRS will assess a penalty for obstructing tax law
	( ) The IRS and SSA will update their records based on my most recent identifying information
	( ) The notice doesn't say
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q5	What action does the notice instruct you to take?
	( ) Call an IRS agent to correct my information
	( ) File an amended return
	(X) Complete and return the Response form
	( ) Calculate my misapplied credits
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	If your name has changed, what does the IRS suggest you do in the future?
	( ) Call an IRS agent to correct the SSA information on file
	( ) The notice doesn't say
	(X) Inform the SSA of my name change
	( ) Refile my 2011 return under the correct name
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the notice you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire notice?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Return the Response form
	( ) Not return the Response form
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe notice and allow the respondent to click on only one notice.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the notice, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP72
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 4 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Notice review
Intro Text 2 (show before first doc)	Imagine you just received a notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Directions for reading through notice	Read through the notice; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the notice indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the notice. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire notice that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire notice that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the notice viewer: "Please answer the following questions related to the notice. You may click on any page for reference as you consider the questions."
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q1	Why have you received this notice?
	(X) One or more positions on my tax return is being rejected
	( ) I'm being warned of legal prosecution against me
	( ) My 2011 tax return was incomplete
	( ) I've been charged a frivolous filing penalty
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q2	Why has your claim been deemed frivolous? Mark all that apply.
	(X) It has no basis in law
	(X) It was incorrectly filed or missing information
	( ) The claim wasn't serious enough to be considered
	( ) The claim's processing was delayed by external factors
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q3	What are the benefits of refiling my own tax return now? Mark all that apply.
	( ) It will speed up the process
	(X) I will avoid penalties
	( ) I can refile my claims for the exemptions, deduction, and credits that I deserve
	( ) The IRS will halt their legal prosecution of me
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q4	How is the frivolous filing penalty calculated? Mark all that apply.
	( ) The notice doesn't say
	(X) It is $5,000 for each return with any frivolous claim(s)
	( ) It is $5,000 for each frivolous claim on your return
	(X) It is $5,000 for each spouse on a joint return
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q5	If you don't file your tax return, what will happen? Mark all that apply.
	(X) The IRS may file a notice of deficiency
	(X) I will be charged a penalty
	( ) The IRS will keep all of my refund
	( ) The IRS will continue to process my return without the frivolous claims
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	What action does the notice instruct you to take?
	(X) Refile my 2011 return without the frivolous claims
	( ) Wait for the IRS to determine whether I owe any taxes
	( ) File a suit against the IRS
	( ) Resubmit a request for the claims that were deemed frivolous
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the notice you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire notice?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Refile my tax return
	( ) Not refile my tax return
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe notice and allow the respondent to click on only one notice.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the notice, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP134B
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 7 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Notice review
Intro Text 2 (show before first doc)	Imagine you work at or own a business and just received a notice in the mail from the IRS regarding your corporate tax forms. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS regarding your corporate tax forms. We will ask you to review the notice and then answer questions about it.
Directions for reading through notice	Read through the notice; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the notice indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the notice. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire notice that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire notice that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the notice viewer: "Please answer the following questions related to the notice. You may click on any page for reference as you consider the questions."
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q1	Why have you received this notice? Mark all that apply.
	(X) The IRS made changes to my company's tax return
	( ) My company filed an incomplete 1040A
	( ) The IRS made an error and is fixing my company's return
	(X) My company owes additional tax
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q2	Why were changes made to your return?
	( ) To disallow a deduction
	( ) To change the total exemption amount
	( ) To remove credits that were claimed
	(X) To add penalty and interest charges
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q3	What is the amount you already paid the IRS?
	( ) $6,456.72
	(X) $0.00; I have no payments, deposits or credits
	( ) $5,321.79
	( ) The notice doesn't say
PN:	Ask everyone; open end text box with "$" on the outside; allow only numbers, "." and ",". Enable red text pop-up for all typing within the box that does not meet criteria (non-numbers, >9,999, etc.). Red text should read "Please enter a number."
Q4	What amount does your company still owe?
	( ) [OE, must be a number, can include "," and "."] Correct = $6,456.72
	( ) I cannot determine
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q5	What action does the notice instruct you to take?
	(X) Pay the amount due
	( ) File an amended return
	( ) Explain why my company is exempt from Federal Tax Deposit requirements
	( ) Calculate my company's misapplied credits
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	What will happen if you don't respond?
	( ) The IRS will take legal action against my company
	( ) The IRS will hold my company's refund indefinitely
	(X) My company will owe more money since there will be additional interest and penalties
	( ) The notice doesn't say
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the notice you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire notice?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Pay in full
	( ) Request an installment plan or some other payment arrangement
	( ) Not pay
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe notice and allow the respondent to click on only one notice.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the notice, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP138
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 4 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Notice review
Intro Text 2 (show before first doc)	Imagine you just received a notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Directions for reading through notice	Read through the notice; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the notice indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the notice. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire notice that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire notice that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the notice viewer: "Please answer the following questions related to the notice. You may click on any page for reference as you consider the questions."
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q1	Why have you received this notice?
	( ) The IRS made a change to my tax return
	(X) The IRS reduced my refund
	( ) The IRS increased my tax bracket
	( ) I still need to pay additional tax
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q2	Why was your refund reduced? Mark all that apply.
	(X) I owed money for the tax period ending March 31, 2006
	(X) I owed money for the tax period ending December 31, 2007
	( ) To remove a credit that was claimed
	( ) I owed the IRS interest on other tax years
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q3	What is the total amount you need to pay the IRS?
	( ) $320.00
	(X) Nothing, I have a previous overpayment
	( ) $220.00
	( ) $200.00
PN:	Ask everyone; open end text box with "$" on the outside; allow only numbers, "." and ",". Enable red text pop-up for all typing within the box that does not meet criteria (non-numbers, >9,999, etc.). Red text should read "Please enter a number."
Q4	What is your remaining overpayment?
	( ) [OE, must be a number, can include "," and "."] Correct = $320.00
	( ) I cannot determine
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q5	What action does the notice instruct you to take?
	( ) Pay the amount due
	( ) File an amended return
	( ) Contact the IRS for my refund
	(X) I don't need to do anything
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	When will you receive your refund?
	( ) The IRS will hold my refund indefinitely, until I send them instructions
	(X) The IRS will apply my refund to the next tax period or send me a check within 4-6 weeks
	( ) I won't receive a refund because I owe money for other tax periods
	( ) The notice doesn't say
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the notice you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire notice?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe notice and allow the respondent to click on only one notice.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the notice, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP169
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 7 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Notice review
Intro Text 2 (show before first doc)	Imagine you just received a notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Directions for reading through notice	Read through the notice; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the notice indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the notice. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire notice that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire notice that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the notice viewer: "Please answer the following questions related to the notice. You may click on any page for reference as you consider the questions."
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q1	Why have you received this notice?
	( ) The IRS made a change to my tax return
	( ) I filed an incomplete 1040A
	(X) The IRS can't find my tax return
	( ) I owe additional tax
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q2	When is your return due?
	( ) Within the next 3 years
	(X) By February 12, 2012
	( ) The notice doesn't say
	( ) As soon as I can get a copy of my original return
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q3	What amount will you lose if you don't send your return by February 12?
	( ) The notice doesn't say
	(X) $75.00
	( ) The total amount of penalties and interest
	( ) Nothing
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q4	What action does the notice instruct you to take? Mark all that apply.
	(X) Complete and file a new return, if I don't have a copy of the original
	(X) Send a copy of my original return and re-sign it
	( ) Send a copy of my original return with the original signature
	( ) I don't need to do anything
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q5	What will happen if you don't respond?
	( ) I will owe additional tax and penalties may apply
	(X) The IRS will take my refund
	( ) The IRS will hold my refund indefinitely
	( ) The notice doesn't say
PN:
Q6
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the notice you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire notice?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Refile my tax return
	( ) Not file my tax return
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe notice and allow the respondent to click on only one notice.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the notice, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	LT39
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 4 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Notice review
Intro Text 2 (show before first doc)	Imagine you just received a notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Directions for reading through notice	Read through the notice; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the notice indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the notice. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire notice that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe notice and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire notice that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the notice viewer: "Please answer the following questions related to the notice. You may click on any page for reference as you consider the questions."
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q1	Why have you received this notice?
	( ) I've been charged a new penalty
	( ) The IRS has filed a Notice of Tax Lien
	( ) My last payment was submitted past the deadline
	(X) I still owe taxes
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q2	Why would the IRS reduce or remove penalties? Mark all that apply.
	( ) I paid my taxes
	(X) There were certain circumstances like a natural disaster or serious illness
	(X) The IRS misadvised me on tax matters
	( ) I've already received the maximum number of penalties
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q3	What is a Notice of Tax Lien?
	( ) A warning of the IRS's intent to sell my property
	(X) A legal claim on my property
	( ) A warning sent to the credit bureaus that I'm a poor credit candidate
	( ) A penalty fee that harms my credit rating
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q4	How much do you owe?
	( ) $6,252.24
	(X) $35,559.72
	( ) $23,858.18
	( ) The notice doesn't say
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q5	What action does the notice instruct you to take?
	(X) Pay the amount due
	( ) Contact the IRS, if I am already working to resolve my account
	( ) Disregard this notice if I'd prefer another arrangement
	( ) File a Notice of Tax Lien
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q6	What will happen if you don't respond? Mark all that apply.
	(X) The IRS may file a Notice of Tax Lien and take my property
	( ) The IRS will contact me to resolve my tax issues and make payment arrangements
	(X) I will owe more money since there will be additional interest and, possibly, penalties
	( ) The notice doesn't say
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the notice you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire notice?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Pay in full
	( ) Request an installment plan or some other payment arrangement
	( ) Not pay
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe notice and allow the respondent to click on only one notice.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the notice, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP108
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 7 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Document review
Intro Text 2 (show before first doc)	Imagine you just received a notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS. We will ask you to review the notice and then answer questions about it.
Directions for reading through document	Read through the document; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the document indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the document. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe document and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire document that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe document and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire document that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the document viewer: "Please answer the following questions related to the document. You may click on any page for reference as you consider the questions."
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q1	Why have you received this notice?
	(X) The IRS applied my payment
	( ) I filed an incomplete 1040A
	( ) I need to submit a payment
	( ) The IRS is awaiting additional information from me
PN:	Ask everyone, Radio buttons, Randomize statements; Multi-response
Q2	What do you need to provide when you submit a payment? Mark all that apply.
	( ) A copy of the notice you received
	( ) A copy of last year's return
	(X) The tax period
	(X) The tax form
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q3	Where did the IRS apply my payment?
	( ) To my largest outstanding tax debt
	( ) They haven't; they are holding the payment in trust
	(X) To my 2011 Form 941
	( ) To a random tax year
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q4	Why did the IRS apply your payment to your 2011 Form 941?
	( ) It was my largest outstanding tax debt
	( ) They haven't; they are holding the payment in trust
	(X) I didn't tell them where to apply it, and it was their best guess based on my account information
	( ) I told them to apply it to my 2011 Form 941
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q5	What action does the notice instruct you to take?
	( ) Pay the amount due
	( ) File an amended return
	( ) Contact the IRS to confirm they applied the payment correctly
	(X) I don't need to take any action
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q6	What should you do if you don't want the payment applied to your 2011 Form 941? Mark all that apply.
	( ) Resubmit your payment using the EFTPS system
	(X) Call to provide the correct tax period and tax form
	(X) Send the Contact information coupon with the correct tax period and tax form
	( ) Cancel my original check and resubmit payment
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the document you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire document?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe document and allow the respondent to click on only one document.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the document, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP109
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 4 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Document review
Intro Text 2 (show before first doc)	Imagine you work at or own a business and just received a notice in the mail from the IRS regarding your corporate tax forms. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS regarding your corporate tax forms. We will ask you to review the notice and then answer questions about it.
Directions for reading through document	Read through the document; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the document indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the document. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe document and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire document that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe document and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire document that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the document viewer: "Please answer the following questions related to the document. You may click on any page for reference as you consider the questions."
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q1	Why did the IRS send you this notice? Mark all that apply.
	(X) To explain why the processing of my return was delayed
	(X) To inform me of mistakes
	( ) To request that I resubmit my return
	( ) To warn me of future penalties
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q2	Why was your return delayed?
	(X) I filed an incomplete or inaccurate Form 941
	( ) The IRS has lost funding
	( ) The information in my 2011 Form 941 didn't match IRS records
	( ) I need to resubmit my Form 941
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q3	What are the benefits of accurately completing my own tax return? Mark all that apply.
	(X) I will avoid delays
	(X) I will ensure my return is associated with my account
	( ) I will avoid penalties and additional interest
	( ) I will avoid legal prosecution
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q4	What error did you make on your Form 941?
	( ) I forgot to enter my Employer ID number
	(X) My Employer ID number was incorrect
	( ) My Taxpayer ID number, name, and address was incorrect
	( ) I don't know
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q5	What action does the notice instruct you to take?
	(X) I don't need to do anything
	( ) Call to confirm that the corrections the IRS made are accurate
	( ) Contact the IRS for more information
	( ) Refile my return
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	If any of the information on this notice is incorrect, what action should you to take?
	( ) Wait to see if I receive another notice
	(X) Contact the IRS
	( ) Appeal in writing by sending a certified letter
	( ) Refile my return with the correct information
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the document you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire document?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe document and allow the respondent to click on only one document.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the document, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP173
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 7 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Document review
Intro Text 2 (show before first doc)	Imagine you work at or own a business and just received a notice in the mail from the IRS regarding your corporate tax forms. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS regarding your corporate tax forms. We will ask you to review the notice and then answer questions about it.
Directions for reading through document	Read through the document; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the document indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the document. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe document and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire document that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe document and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire document that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the document viewer: "Please answer the following questions related to the document. You may click on any page for reference as you consider the questions."
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q1	Why have you received this notice?
	( ) The IRS made changes to my company's tax return
	(X) My company's refund has been reduced
	( ) My company still owes additional estimated tax
	( ) I need to resubmit estimated tax properly
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q2	Why was your account adjusted?
	(X) My company was charged a penalty for failing to pay estimated tax on time or in full
	( ) My company was charged a penalty for failing to estimate the taxes on my return
	( ) The IRS didn't receive my company's estimated tax payments
	( ) My company still owes additional estimated tax
PN:	Ask everyone; open end text box with "$" on the outside; allow only numbers, "." and ",". Enable red text pop-up for all typing within the box that does not meet criteria (non-numbers, >9,999, etc.). Red text should read "Please enter a number."
Q3	What is the total penalty amount?
	( ) [OE, must be a number, can include "," and "."] Correct = $110.11
	( ) I cannot determine
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q4	When will your company receive its remaining refund?
	(X) Within four weeks, as long as we don't owe any other tax or debts
	( ) I have to contact the IRS to claim my company's refund
	( ) It's being applied as a credit to my company's account
	( ) The entire refund was applied to my company's account
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q5	What should you do if you disagree with the penalty?
	(X) Check that I meet the criteria and file Form 2220 or Form 843
	( ) Refuse to pay the penalty
	( ) File a claim with US Tax Court
	( ) Resubmit my estimated tax properly
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	What action does the notice instruct you to take?
	(X) I don't need to do anything
	( ) File an amended return
	( ) Contact the IRS for more information
	( ) Submit payment for the failure-to-pay proper estimated tax penalty
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the document you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire document?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe document and allow the respondent to click on only one document.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the document, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Notice	CP210/220
Sample Size	Total N=400
Intro Text	We are conducting a web-based survey for the IRS to determine the effectiveness of its notices. The survey is voluntary, and your identity will remain anonymous. The survey will only take about 20 minutes to complete. It involves reading and answering questions about two notices; there are 4 pages in all.
Screeners & Demographics
PN:	Ask everyone; Single response
QS1	What is your gender?
	( ) Male
	( ) Female
PN:	Ask everyone; Single response
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?
	( ) Under $25,000
	( ) $25,000–$34,999
	( ) $35,000–$49,999
	( ) $50,000–$74,999
	( ) $75,000–$99,999
	( ) $100,000–$149,999
	( ) $150,000 or more
	( ) Prefer not to say
PN:	Ask everyone; Single response
QS5	Are you of Hispanic or Latino origin (ethnicity)?
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…
	Ask everyone; Multi-response
	( ) White
	( ) Black or African American
	( ) Asian
	( ) Native Hawaiian or other Pacific Islander
	( ) American Indian or Alaskan Native
PN:	Ask everyone; Single response; Drop-down menu
QS6	In which state is your primary residence?
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?
	( ) Yes
	( ) No (TERMINATE)
Document review
Intro Text 2 (show before first doc)	Imagine you work at or own a business and just received a notice in the mail from the IRS regarding your corporate tax forms. We will ask you to review the notice and then answer questions about it.
Intro Text 3 (show before second doc)	Imagine you received a different version of the notice in the mail from the IRS regarding your corporate tax forms. We will ask you to review the notice and then answer questions about it.
Directions for reading through document	Read through the document; you must review all pages before you can move forward (click above to navigate through the pages). Use the scroll bar on the right to scroll through each page.
	If you find a section confusing or hard to understand, click on it with your mouse to indicate that it’s confusing.
	Once you’ve read all the pages, you’ll be asked a series of questions about what you just read.
PN:	The participant reads (and clicks) through all pages. The first time the participant clicks on any section of the wireframe, a small pop-up notification will appear: "Please note that clicking a section of the document indicates that you feel it is confusing or hard to understand. A red check box will appear to indicate the section has been marked as confusing. Hit 'Next' to continue and begin clicking." If the participant doesn’t click on anything, before advancing to the comprehension questions, a reminder will pop up:
	“Do you want to mark anything as confusing or hard to understand? If you do, you can go back to any page and mark the document. Otherwise, you can continue to the questions.”
PN:	If the participant has marked items, an open-ended question will appear:
QDOC1	You marked [X] section(s) as confusing or hard to understand. Describe what was most confusing to you. Please be as specific as possible in your response.
PN:	Show wireframe document and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1a	Now, please click on ONE section of the entire document that you found to be the most useful in terms of the information and content it provided. Why was this section the most useful?
PN:	Show wireframe document and allow respondent to click on only 1 section. Once clicked, a pop-up open-end text box will appear with that section.
QDOC1b	And now please click on ONE section of the entire document that you found to be the least useful in terms of the information and content it provided. Why was this section the least useful?
Comprehension questions
PN:	For Q1–Q6, display this instruction on top of the document viewer: "Please answer the following questions related to the document. You may click on any page for reference as you consider the questions."
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q1	Why have you received this notice? Mark all that apply.
	(X) The IRS made a change to my company's tax return
	( ) I filed an incomplete Form 8038-CP
	( ) I didn't file my company's Form 8038-CP
	(X) My company owes tax
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q2	Why were changes made to your company's return? Mark all that apply.
	(X) I requested the changes
	(X) I was charged new penalties
	( ) The information in my company's Form 8038-CP didn't match IRS records
	( ) I made a mistake on my company's return
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q3	How is the failure-to-pay penalty calculated?
	(X) It's calculated based on the unpaid amount
	( ) It's calculated based on the number of days the payment is late
	( ) It's calculated based on a flat rate
	( ) It's calculated based on the quarter the payment was supposed to be made
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q4	Why would a company be charged a failure-to-file penalty? Mark all that apply.
	(X) If the return is submitted late
	(X) If the return isn't submitted
	( ) If the return has errors
	( ) I don't know
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q5	What should you do if you disagree with the proposed changes? Mark all that apply.
	(X) Submit the Contact information section with an explanation of why I don't agree and any supporting documents
	( ) File a claim in US Tax Court
	(X) Call the IRS
	( ) File an amended tax return and submit all the required payments to settle my account
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	What will happen if you don't respond?
	( ) The IRS will process the change and send my company a letter of determination
	( ) The IRS will hold my company's refund indefinitely
	(X) My company will owe more money since there will be additional interest and, possibly, penalties
	( ) The notice doesn't say
Simplicity Index Questions
PN:	Ask everyone; Radio buttons, 1–5; Randomize statements
QDOC2	Based on the document you just reviewed, please tell us how much you agree or disagree with the following statements, where 5 is “Strongly agree” and 1 is “Strongly disagree.”
Clarity
	The notice is well organized
	It is easy for me to understand the content and wording in the notice
	The notice is visually clear
	The typeface and type size are easy to read
	The notice helps me understand my situation
Freshness
	The tone of the notice is better than I expected
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next
	The notice anticipates my questions
	The notice provides an appropriate level of detail
	The notice provides factual information for me to base my decision on
Inspiration
	The notice makes me feel that the IRS wants me to be well informed
	The notice makes me feel like I can contact the IRS for help if I need it
Behavioral questions
PN:	Ask everyone; Radio buttons
QDOC3	To what extent does the presentation and tone of the notice make you more likely to read the entire document?
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements
QDOC4	If you received this notice, what would you do? The more honest you can be about your response, the more it will help us create effective communications. Mark all that apply:
	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help
	( ) Call the IRS
	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything
	( ) Pay in full
	( ) Request an installment plan or some other payment arrangement
	( ) Not pay
	( ) Other (please specify) [OE]
PN:	Repeat all questions from after the screener for the other version (Before or After).
Preference questions
PN:	Show the wireframe document and allow the respondent to click on only one document.
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box
QDOC7	Is there any other information that was left out of the document, but would have helped you understand your situation and/or respond? If so, please describe.
Thank you screen
Disclaimer	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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.

Appendix 2

Survey Invitation Example:

Below is an example of a sample survey invitation. Our invitation will include #OMB#1545-1432 and PRA Statement, the amount of time it will take to complete the survey and the fact that it is voluntary.

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 Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC 20224.