2014 Business Compliance Burden Survey

Taxpayer Compliance Burden Survey
Internal Revenue Service

Your experience matters to us.

TCB

Want to take the
survey on the web?
See the back cover
for instructions.

Taxpayer Compliance Burden Survey
What is the Taxpayer Compliance Burden Survey?
The purpose of this survey is to provide the Internal Revenue Service (IRS) with accurate
estimates of (1) the time spent by you or your spouse (if you filed jointly), family members, friends,
or other unpaid volunteers and (2) the money spent by you or your spouse (if you filed jointly) for
products, services, or professional assistance in order to resolve an issue with your already-filed
federal income tax return, referred to as a post-filing issue.
Please be assured that you will not be asked about specific income or other financial information.
All information you provide will be used for research purposes only. Participation is voluntary, but
the information you provide will ensure that experiences like yours are represented.

What is post-filing?

If you received a notice from the IRS regarding your 2010 federal income tax return:
Post-filing refers to the time beginning with IRS notification about an issue with your alreadyfiled federal income tax return, ending with the resolution of the issue. Post-filing activities
may include interactions with various divisions within the IRS such as Collection, Examination
(Audits), and Appeals.
If you amended your 2010 federal income tax return:
Post-filing refers to the time beginning with the filing of your original federal income tax return
and ending with the filing of your amended federal income tax return.

Who should complete this survey?
This survey should be completed by you or your spouse (if you filed jointly), but may require help
from those who may have assisted you in resolving your 2010 federal income tax return post-filing
issue. By completing the survey the IRS can use your responses to help better understand the
amount of time and money taxpayers spend resolving post-filing issues.

How long will this survey take?
We expect that this survey will take about 10 to 15 minutes to complete.

Who can I contact with questions or concerns about the survey?
If you have questions about the content of this survey, please contact Dawn Nelson at Westat by
phone at 1-888-977-8221 or send an e-mail to [email protected]. If you
would like to speak with someone at the IRS regarding concerns about this survey, please call the
Communications & Liaison office at 202-622-6440 or send an e-mail to *[email protected]
(Please include the asterisk (*) in the e-mail address).

Si quiere usted tomar esta encuesta en español, por favor llame
1-888-977-8221 o envíe un e-mail al [email protected].

46070

Instructions:
Please use a black or blue pen to complete this form.
Mark

to indicate your answer.

If you want to change your answer, darken the box

and mark the correct answer.

Before starting this survey:
For the purpose of this survey, "You" refers to you or your spouse (if your 2010 federal
income tax return was jointly filed).
This survey should be completed by you, but may require the help from any family members,
friends, volunteers or tax professionals who may have assisted you in resolving your postfiling issue.

Section A. General Questions about Your Post-Filing Issue
1.

After you filed your 2010 federal income tax return, did you...
Receive an IRS notice about an issue with your 2010 federal income
tax return AND also file an amended 2010 federal income tax return?
Receive an IRS notice about an issue with your 2010 federal income
tax return and NOT file an amended 2010 federal income tax return?

GO TO Question 2

File an amended 2010 federal income tax return, without receiving a notice from
the IRS?  GO TO Question 3 on page 2
2.

What did you do when you received the first IRS notice?
Opened the envelope and read the first notice
Took the first notice unopened to a paid or volunteer tax professional
Did not open the first IRS notice, but did open a subsequent notice
Other Please specify:

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

1

Department of the Treasury - Internal Revenue Service

46070

The following question asks about the actions you may have taken after opening your IRS
notice or before deciding to amend your 2010 federal income tax return.
3.

What did you do to learn more about your post-filing issue (i.e., before deciding to amend
your 2010 federal income tax return and/or the issue in your IRS notice)?
Check all that apply.
Reviewed my 2010 federal income tax return
Contacted the IRS
Consulted with friends or family members
Consulted with a paid or volunteer tax professional
Searched a non-IRS website
Searched IRS.gov
Visited a local IRS office
Other Please specify:

Not applicable

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

2

Department of the Treasury - Internal Revenue Service

46070

4.

What did you do to resolve your post-filing issue?
Check all that apply.
Gave someone power of attorney
Filed any federal income tax return(s)
Amended any federal income tax return(s)
Made a claim for a refund
Made payment(s) to the IRS
Made a request for an abatement
Provided the IRS with financial information
Obtained IRS forms and/or publications
Used tax preparation software
Appealed an IRS decision
Other Please specify:

Don’
t

know
5. Di
d 
you 
have 
t
o 
t
ake 
t
i
me 
of
f

f
r
om 
your

j
ob 
– 
even 
i
f

onl
y 
an 
hour

– 
t
o 
r
esol
veyour
post-filing issue?
Yes
No

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

3

Department of the Treasury - Internal Revenue Service

46070

Section B. Reviewing and Gathering Tax-related Materials
The following question asks about the tax-related materials you may have reviewed or
gathered to resolve your 2010 federal income tax return post-filing issue.
6.

Whether or not you used them, which of the following types of information did you review
or gather in order to resolve your 2010 federal income tax return post-filing issue?
Check all that apply.
Federal income tax returns, including your 2010 federal income tax return
Such as 1040, 1040A, or 1040EZ forms
Documentation of non-business income
Such as W-2s, interest, dividends, sales of stock, royalties, rental income, alimony
received, IRA distributions, pension distributions
Documentation of non-business deductions
Such as educator expenses, moving expenses, alimony paid, home mortgage interest,
property taxes, charitable contributions, casualty and theft losses, unreimbursed
employee expenses
Documentation of business income and expenses
Such as invoices, business bank account statements, partnership or S corporation
income, cancelled checks, taxes and licenses, advertising costs, and depreciation
Documentation of credits
Such as the earned income tax credit (EITC), child tax credit, child and dependent care
credit, education credit
Other tax-related items Please specify:

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

4

Department of the Treasury - Internal Revenue Service

46070

Section C. Interacting with the IRS and using IRS Resources
The following question asks about interacting with IRS personnel and using IRS resources,
such as IRS.gov and IRS forms and publications, while resolving your 2010 federal income
tax return post-filing issue.
7.

In what ways did you interact with the IRS or what IRS resources did you use while
resolving your post-filing issue?
Check all that apply.
Called the IRS
Sent tax-related documents to the IRS
Sent a letter to the IRS
Met face-to-face with an IRS employee
Searched IRS.gov
Obtained IRS forms and publications
Visited a local IRS office
Other Please specify:

Not applicable, my tax professional handled all my post-filing matters.

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

5

Department of the Treasury - Internal Revenue Service

46070

Section D. Working with a Tax Professional
The following questions ask about working with a paid or volunteer tax professional to resolve
your 2010 federal income tax return post-filing issue.
8.

Did you work with a tax professional to resolve your post-filing issue?
Yes
No

9.

 GO TO Section E on page 9

Did you work with the same tax professional who prepared your 2010 federal income
tax return?
Yes

 GO TO Question 12 on page 7

No
I did not use a tax professional to prepare my 2010 federal income
tax return  GO TO Question 11
10. Was the tax professional from the same firm/company that prepared your 2010 federal
income tax return?
Yes

 GO TO Question 12 on page 7

No
11. Which of the following describes how you chose this tax professional?
Check all that apply.
Did research before selecting this tax professional
Selected this tax professional in response to an advertisement
Received a referral for this tax professional
Used this tax professional before
Other Please specify:

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

6

Department of the Treasury - Internal Revenue Service

46070

12. Which of the following describes why you used a tax professional to resolve your
post-filing issue?
Check all that apply.
Was unsure of how to proceed
Use a tax professional for all tax matters
Did not have time to resolve the issue on my own
The issue seemed too complex to resolve on my own
Thought a tax professional would obtain a quicker resolution
Thought a tax professional would obtain a more favorable resolution
Attempted to resolve the issue on my own, but later decided to seek professional tax
assistance
Other Please specify:

13. Which of the following did you do with or at the request of your tax professional?
Check all that apply.
Di
sc
ussed 
f
ees 
and 
pay
ment

schedul
e 
f
or

t
he 
t
ax 
pr
of
essi
onal
’
s 
ser
v
i
ces
Discussed IRS notice and post-filing issue in detail with tax professional
Discussed amending my 2010 federal income tax return
Submitted IRS notice to tax professional
Reviewed my 2010 federal income tax return with tax professional
Gathered tax-related materials for tax professional
Attended face-to-face meetings with tax professional
Exchanged e-mail or other correspondence with tax professional
Had telephone calls with tax professional
Other Please specify:

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

7

Department of the Treasury - Internal Revenue Service

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14. Whi
ch 
of

t
he 
f
ol
l
owi
ng 
best

descr
i
bes 
your

t
ax 
pr
of
essi
onal
’
s 
f
ee 
f
or

assi
st
i
ng 
you 
i
n
resolving your post-filing issue?
Check all that apply.
Flat fee
Hourly rate
Service was included with the preparation of my 2010 federal income tax return
Free services Please specify:
Such as low income tax clinic or volunteer tax professional

Other Please specify:

Don't know

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

8

Department of the Treasury - Internal Revenue Service

46070

Section E. Time Spent Resolving Your Post-Filing Issue
The next questions focus on the time spent by you, family members, friends, or other unpaid
volunteers on activities related to resolving your 2010 federal income tax return post-filing issue.
Please include time spent:


Please do not include time spent:

By you, family members, friends, or other unpaid
volunteers actively working to resolve your postfiling issue



Waiting on the IRS or your tax professional to
respond to you



Filing federal income tax returns not required to
resolve your post-filing issue
Filing any state income tax returns




By a paid tax professional who may have helped
you resolve your post-filing issue

15. Of the total time you spent resolving your post-filing issue, how
much did you spend reviewing and gathering tax-related materials?
Include time spent:



Reading IRS notices, instructions, or publications
Reviewing your federal income tax returns



Performing tax-related calculations



Consulting with family members or friends
Researching your post-filing issue to learn more about it








Minutes

Obtaining or recreating tax-related documentation
Taking time off from your job to review and gather tax-related materials
Copying, printing, or scanning tax-related documents



On the telephone or in face-to-face meetings with IRS personnel
Visiting a local IRS office (include travel time)



Taking time off from your job to interact with the IRS



Writing and submitting a letter to the IRS



Searching IRS.gov



Obtaining IRS forms, instructions, or publications



Completing and submitting IRS forms



Making payments to the IRS

17. Of the total time you spent resolving your post-filing issue,
how much did you spend working with a tax professional?
Include time spent:

:
Hours

Minutes

No time spent

:
Hours

Minutes



Searching for and selecting your tax professional
Discussing fees and payment with your tax professional

No time spent



Submitting tax-related documentation to your tax professional

Not applicable



Completing any forms at the request of your tax professional



In face-to-face meetings with your tax professional (include travel time)



Taking time off from your job to work with your tax professional



On the telephone or exchanging e-mail with your tax professional



Form

Hours

No time spent

16. Of the total time you spent resolving your post-filing issue, how
much did you spend interacting with the IRS and IRS resources?
Include time spent:


:

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

9

Department of the Treasury - Internal Revenue Service

46070

Section F. Money Spent Resolving Your Post-Filing Issue
The next questions ask about the money you spent to resolve your 2010 federal income tax
return post-filing issue.
Please do not include:

Please include:


Money spent by you while actively working to
resolve your post-filing issue



Any tax, penalties, and interest related to your
post-filing issue



Costs related to filing any federal or state income
tax returns not required to resolve your 2010 postfiling issue

18. How much did you spend on postage or other
related costs to resolve your post-filing issue?
Include money paid other than tax, penalties, and interest:



For travel and commuting related to resolving your
post-filing issue



For any other products and services necessary to
resolve your post-filing issue

19. How much did you spend on IRS processing and
user fees to resolve your post-filing issue?
Include money paid other than tax, penalties, and interest:

.
Dollars

Cents

No money spent

$

,

.
Dollars

A fee to process a payment or set up a payment
plan with the IRS

20. How much did you spend on tax professional
fees to resolve your post-filing issue?
Include money paid:


,

For postage, envelopes, and other mail-related costs
For copying, faxing, or scanning of documents





$

Cents

No money spent

$

,

.
Dollars

To a tax professional, at any point, to assist you in
resolving your post-filing issue

Cents

No money spent
Not applicable

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

10

Department of the Treasury - Internal Revenue Service

46070

21. Please share any suggestions you have for how the IRS could improve taxpayer services
or make it easier for you to resolve post-filing issues. You may also use this space to
provide any other comments on your experiences.

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

11

Department of the Treasury - Internal Revenue Service

46070

Thank you for completing our survey.

Form

14404

(6-2012)

Catalog Number 59723Y

www.irs.gov

12

Department of the Treasury - Internal Revenue Service

Privacy and Paperwork Reduction Act Notice for Taxpayer Compliance Burden Survey
We are authorized to request this information under 5 U.S.C. § 301. We use it to analyze the role of taxpayer
burden in tax administration and to better understand taxpayer needs and identify burden reduction
opportunities. Your responses will be used for research and aggregate reporting purposes. You are not
required to give us the information. If you do not provide the information we ask for there is no effect on you.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information
unless it displays a valid OMB control number. This collection of information has been approved by the
Office of Management and Budget (OMB) under control number 1545-2212. Public reporting burden for
this collection of information is estimated to average 10 to 15 minutes, including the time for reviewing
instructions, searching existing data sources, gathering and maintaining the data needed, and completing
and reviewing the collection of information. Send comments regarding this burden estimate or any other
aspect of this collection of information, including suggestions for reducing this burden, to IRS Tax Products
Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Avenue NW, Washington, DC 20224

If you would prefer to complete the survey on the web, you may do so by
following the instructions below. Web responses are processed more quickly
and will help ensure that you don’t receive follow-up contacts.

Web Survey Instructions
1

Go to the website.
To take the survey online, please go to:

www.TaxpayerBurdenSurveyIRS.org

2 Log in.
 ou will need the following username and
Y
password to access the survey:

Username: [UID]
Password: [PWD]

Problems?
If you have any technical difficulties, including problems with
the website, please call 1-888-977-8221 or send an e-mail to
[email protected].

Si quiere usted tomar esta encuesta en español, por favor llame
1-888-977-8221 o envíe un e-mail al [email protected].

*123456*