CS-14-449 Notice Effectiveness Web Survey

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Overview

Invitation
Wave 1
Wave 2

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Sheet 1: Invitation

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Sheet 2: Wave 1

Notice	CP91	LT11	LT27
Sample Size	Total N=400	Total N=400	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.	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.	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?	Same	Same
	( ) Male
	( ) Female
PN:	Ask everyone; Single response	Same	Same
QS2	( ) Under 18 (TERMINATE)
	( ) 18–29
	( ) 30–39
	( ) 40–49
	( ) 50–59
	( ) 60+
PN:	Ask everyone; Single response
QS3	What is your marital status?	Same	Same
	( ) Married
	( ) Single
	( ) Divorced/Separated
	( ) Widowed
PN:	Ask everyone; Single response
QS4	Which of the following categories includes your annual household income?	Same	Same
	( ) 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)?	Same	Same
	( ) Yes
	( ) No
	Which of the following best describes your race? Please select one or more. Are you…	Same	Same
	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?	Same	Same
PN:	Ask everyone; Single response
QS7	Have you filed a federal tax return in the past 5 years?	Same	Same
	( ) 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.	Same	Same
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.	Same	Same
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.	Same	Same
	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."	Same	Same
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response	Ask everyone; Radio buttons; Randomize statements; Multi-response	Ask everyone, Radio buttons, Randomize statements; Multi-response		Key:
Q1	Why did the IRS send you this notice? Mark all that apply	Why did the IRS send you this notice? Mark all that apply	Why have you received this notice? Mark all that apply.		Reasons
	( ) The IRS made changes to my tax return	(X) To warm me of the intent to seize my property or rights to property	( ) The IRS made changes to my tax return		Facts
	(X) To request payment	(X) To request payment	( ) I've been been approved for an installment agreement		Actions
	(X) To warn me of the intent to seize Social Security benefits	( ) To request that I resubmit my return	(X) [BEFORE: I contacted the IRS because I couldn't pay my taxes in full] [AFTER: I requested an installment agreement]
	( ) To request additional information from me	( ) To request additional information from me	(X) The IRS is awaiting additional information from me
PN:	Ask everyone, Radio buttons, Randomize statements; Single response	Ask everyone, Radio buttons, Randomize statements; Single response	Ask everyone, Radio buttons, Randomize statements; Single response
Q2	Why is there an intent to seize your Social Security benefits?	Why is there an intent to seize your property or rights to property?	Why does the IRS need more information?
	(X) I have unpaid federal taxes	(X) I have unpaid taxes	(X) To assess whether I qualify for an installment agreement
	( ) The IRS has lost my return	( ) The IRS has lost my return	( ) To recalculate the amount due on my account
	( ) I failed to file a tax return	( ) I failed to file a tax return	( ) I failed to file a tax return
	( ) The tax information on my return was incomplete	( ) The tax information on my return was incomplete	( ) The tax information on my return was incomplete
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response	Ask everyone; Radio buttons; Randomize statements; Multi-response	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q3	What happens if you do not contact the IRS or pay the amount due? Mark all the apply.	What happens if you do not take action by June 1? Mark all that apply.	What happens if you do not contact the IRS or pay the amount due? Mark all that apply.
	(X) The IRS may seize funds from my Social Security account	(X) The IRS may file a Notice of Tax Lien	( ) The IRS will cancel my installment agreement
	( ) I will be charged a $200 failure-to-pay penalty	( ) I'll be taken to court for a Collection Due Process hearing	(X for BEFORE) The IRS may seize my property
	( ) Social Security will cease contributions to my account	(X) The IRS may seize my property	(X for AFTER) I will be charged additional interest and penalties
	( ) Nothing	( ) Nothing	( ) Nothing
PN:	Ask everyone; Radio buttons; Randomize statements; Single response	Ask everyone; Radio buttons; Randomize statements; Single response	Ask everyone; Radio buttons; Randomize statements; Single response
Q4	What is a Low Income Taxpayer Clinic?	What's the difference between a lien and a levy?	If you qualify, when will you receive your installment agreement?
	( ) A branch of the Social Security Administration that helps people pay their taxes	(X) A lien is a claim against your property, while a levy is the seizure of your property	( ) I already have an installment agreement in place
	(X) An organization that helps people resolve their tax issues with the IRS	( ) A lien is a warning, while a levy is the final notice	( ) By June 1, 2014
	( ) A branch of the IRS that provides options to paying taxes	( ) A lien is based on interest charges, while a levy is based on penalty charges	(X) After I submit Form 433F
	( ) A branch of the IRS that helps people pay their taxes	( ) Nothing	( ) After I pay the amount due in full
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response	Ask everyone; Radio buttons; Randomize statements; Single response	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q5	What action does the notice instruct you to take? Mark all the apply.	What action does the notice instruct you to take?	What do you need to do to be considered for an installment agreement? Mark all that apply.
	(X) Pay the amount due	(X) Pay the amount due	( ) I don't need to do anything
	( ) File an amended return	( ) File an amended return	( ) File an amended return
	( ) Contact the Social Security Administration	( ) Turn over my levied property or rights to property to the IRS	(X) Pay as much as I can
	(X) Call the IRS if I can't pay the amound due	( ) I don't need to take any action	(X) Submit Form 433F
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response	Ask everyone; Radio buttons; Randomize statements; Multi-response	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	What should you do if you are unable to pay the full amount due? Mark all that apply.	What should you do if you are unable to pay the full amount due? Mark all that apply.	What happens if you're approved for an installment agreement?
	(X) Pay as much as I can now	(X) Pay as much as I can now	(X) I get charged a fee as part of my first installment payment
	(X) Make payment arrangements that allow me to pay off the rest over time	(X) Make payment arrangements that allow me to pay off the rest over time	( ) I can indefinitely delay payment to the IRS
	( ) Wait to contact the IRS until I can pay in full	( ) Wait to contact the IRS until I can pay in full	( ) My failure-to-pay penalty is waived
	(X) Contact the IRS to discuss my options	(X) Contact the IRS to discuss my options	( ) The IRS will amend my tax return
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.”	Same	Same
Clarity
	The notice is well organized	Same	Same
	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	Same	Same
	The tone of the notice is respectful
	The notice looks better than I expected
Honesty
	The notice is straightforward	Same	Same
	The notice explains the IRS’s decisions and the reasoning behind them
Usefulness
	The notice helps me understand what actions I can take next	Same	Same
	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	Same	Same
	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?	Same	Same
	( ) Much more likely
	( ) Somewhat more likely
	( ) No difference
	( ) Somewhat less likely
	( ) Much less likely
PN:	Ask everyone; Radio buttons; Randomize statements	Ask everyone; Radio buttons; Randomize statements	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:	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:	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	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it	( ) Not open it immediately; wait a few days/weeks until I had the time to focus on it
	( ) Contact an accountant for help	( ) Contact an accountant for help	( ) Contact an accountant for help
	( ) Contact the IRS to ask a question	( ) Contact the IRS to ask a question	( ) Contact the IRS to ask a question
	( ) Go to the IRS website (www.irs.gov) for help	( ) Go to the IRS website (www.irs.gov) for help	( ) Go to the IRS website (www.irs.gov) for help
	( ) Find an IRS publication for an explanation	( ) Find an IRS publication for an explanation	( ) Find an IRS publication for an explanation
	( ) Find an IRS tax clinic	( ) Find an IRS tax clinic	( ) Find an IRS tax clinic
	( ) Wait to see if I receive another notice	( ) Wait to see if I receive another notice	( ) Wait to see if I receive another notice
	( ) I wouldn't do anything	( ) I wouldn't do anything	( ) I wouldn't do anything
	( ) Other (please specify) [OE]	( ) Other (please specify) [OE]	( ) Other (please specify) [OE]
	( ) Submit payment	( ) Submit payment	( ) Submit payment
	( ) Contact the IRS to discuss my options	( ) Contact the IRS to discuss my options	( ) Submit the requested information
			( ) Contact the IRS to discuss my options
PN:	Repeat all questions from after the screener for the other version (Before or After).	Repeat all questions from after the screener for the other version (Before or After).	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.	Same	Same
QDOC5	Click on the notice you preferred.
PN:	Ask everyone; Open-ended text box	Same	Same
QDOC6	What is it about this notice that you preferred?
PN:	Ask everyone; Open-ended text box	Same	Same
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.	Same	Same

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Sheet 3: Wave 2

Notice	CP207
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
QS8	Have you filed a federal tax return on the behalf of a business 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; Multi-response		Key:
Q1	Why have you received this notice? Mark all that apply.		Reasons
	( ) I filed the required deposits late		Facts
	(X) I filed an incomplete or inaccurate Record of Federal Tax Liability		Actions
	( ) I need to submit a payment
	(X) The IRS is awaiting additional information from me
PN:	Ask everyone, Radio buttons, Randomize statements; Single response
Q2	Why does the IRS need additional information?
	( ) To calculate my penalty
	( ) To average my total tax liability and distributing it equally throughout the tax period
	(X) To verify whether I made my deposits correctly and on time
	( ) To determine my total tax liability
PN:	Ask everyone; Radio buttons; Randomize statements; Multi-response
Q3	What happens if you do not take action by June 1? Mark all that apply.
	( ) I'll incur additional tax liabilities
	( ) I'll have to reapply my deposits and payments in date order
	(X) I'll receive a penalty
	( ) Nothing
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q4	What tax period does this notice apply to?
	( ) May 1, 2014
	( ) June 1, 2014
	(X) March 31, 2014
	( ) The notice doesn't say
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
	(X) Submit Schedule B
	( ) I don't need to take any action
PN:	Ask everyone; Radio buttons; Randomize statements; Single response
Q6	What should you do to ensure your Schedule B is accepted? Mark all that apply.
	(X) Report each tax liability
	(X) Apply any negative amounts to later liability amounts
	(X) List total liability amounts according the right deposit schedule
	( ) Include my deposits
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
	( ) Contact the IRS to ask a question
	( ) 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]
	( ) Submit payment
	( ) Submit the requested information
	( ) Contact the IRS to discuss my options
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.