CS-16-470 Comprehensive Taxpayer Attitude Survey

Attachment
2016 IRS Oversight Board
Comprehensive Taxpayer Attitude Survey Questionnaire

NOTE: BLACK TYPE BELOW WORDING USED IN BOTH TELEPHONE AND ONLINE SURVEYS
GREEN TYPE IS EDITED FOR USE IN THE PHONE SURVEY ONLY
RED TYPE IS EDITED FOR USE IN THE ONLINE SURVEY ONLY
INTRODUCTION SECTION (FOR PHONE SURVEY)
Hello, I'm
from GfK. We are a national opinion research firm and we are not selling anything. We are only
interested in your opinions. May I please speak with the... OLDEST/YOUNGEST MALE/FEMALE 18 YEARS OF AGE OR
OLDER.
We are conducting a national survey about a variety of topics and would like to ask you a few brief questions. (READ IF
NECESSARY) Let me assure you that we’re not selling anything. Your responses will be combined with those of others
participating in the survey, and you will not be identified in any way.
This voluntary survey should take about 23 minutes to complete.
9.

Gender [Intentionally placed out of numerical order]

INTERVIEWER: DO NOT READ - RECORD GENDER BY OBSERVATION.
1
2

Male
Female

PROGRAMMER: IF RDD LANDLINE SAMPLE, SKIP TO MAIN SURVEY SECTION. IF CELL PHONE SAMPLE, CONTINUE WITH
A1.
A1.

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

INTERVIEWER: DO NOT READ LIST. RECORD ONLY ONE RESPONSE.
1
2
dk
ref

Safe
Call back [SCHEDULE CALLBACK]
Don’t know [SCHEDULE CALLBACK]
Refused [TERMINATE]

INTERVIEWER: IF RESPONDENT COMPLAINS ABOUT THEIR CALLING PLAN MINUTES OR THAT THEY SHOULD BE
REIMBURSED FOR THEIR TIME, READ TEXT FOR A2 AND ENTER CODE 1. OTHERWISE, ENTER CODE 2 AND DO NOT
READ TEXT FOR A2 AND SKIP TO Q.B.
A2.

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

INTERVIEWER: DO NOT READ LIST. RECORD ONLY ONE RESPONSE.
1
2

Respondent complained about calling plan minutes
Respondent did not complain about calling plan minutes

1

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

A3.

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

INTERVIEWER: DO NOT READ LIST. RECORD ONLY ONE RESPONSE.
1
2

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

INTERVIEWER: IF RESPONDENT IS WILLING TO CONTINUE WITH THE SURVEY, PROCEED WITH NEXT QUESTION ON
SCREEN. IF RESPONDENT DOES NOT WANT TO CONTINUE WITH THE SURVEY, SAY: “I UNDERSTAND. BUT QUICKLY…”
AND THEN PROCEED WITH NEXT QUESTION ON SCREEN.
PROGRAMMER: IF RESPONDENT IS WILLING TO CONTINUE WITH SURVEY (A3 = 1), CONTINUE WITH Q.B. OTHERWISE
(A3 = 2) SKIP TO QUESTIONS 5, 6, 8, 8A, AND 9 IN DEMOGRAPHICS SECTION AND THEN TERMINATE.
B.

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

INTERVIEWER: DO NOT READ LIST. RECORD ONLY ONE RESPONSE.
1
2
dk
ref

Yes
No
Don’t know
Refused

PROGRAMMER: IF B = 1, CONTINUE WITH MAIN SURVEY SECTION. IF B IS NOT = 1, TERMINATE.

INTRODUCTION (FOR ONLINE SURVEY)

Thank you for participating in our survey. The purpose of this study is to understand how Americans feel
about different elements of their lives. All of the information you provide is completely anonymous, and will
be grouped with many other survey respondents. There are no right or wrong answers; we only seek your
best, most accurate answers or estimates.
MAIN SURVEY SECTION
The following questions pertain to filing federal income taxes:
1.

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

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE.
1
2
3
dk

A little here and there
As much as possible
Or, Not at all
(DO NOT READ) Don’t know/not sure
2

2.

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

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.
PROGRAMMER: ROTATE LIST.

It is every American’s civic duty to pay their fair
share of taxes
Everyone who cheats on their taxes should be
held accountable
It is everyone’s personal responsibility to report
anyone who cheats on their taxes
Taxpayers should just have to pay what they
feel is a fair amount
The more information and guidance the IRS
provides, the more likely people are to correctly
file their tax returns
I trust the IRS to help me understand my tax
obligations
I trust the IRS to fairly enforce the tax laws as
enacted by Congress and the President
I trust the IRS to protect my tax account
records from Internet-based cyber criminals
3.

Completely
Agree

Mostly
Agree

Mostly
Disagree

Completely
Disagree

(DO NOT
READ) DK

(DO NOT
READ) REF

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

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

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.
PROGRAMMER: ROTATE LIST.

Ensures low income taxpayers
are reporting and paying their
taxes honestly
Ensures small businesses are
reporting and paying their taxes
honestly
Ensures high income taxpayers
are reporting and paying their
taxes honestly
Ensures corporations are
reporting and paying their taxes
honestly

Very
Important
1

Somewhat
Important
2

Not very
Important
3

Not at all
Important
4

(DO NOT
READ) DK
8

(DO NOT
READ) REF
9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

3

4.

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

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.)
PROGRAMMER: ROTATE LIST.

Fear of an audit
Belief that your neighbors are
reporting and paying honestly
Third parties reporting your
income (e.g., wages, interest,
dividends) to the IRS
Your personal integrity
Belief your friends and
associates are reporting and
paying honestly

5.

A Great Deal
of Influence

Somewhat of
an Influence

Very Little
Influence

Is not at all
an Influence

1
1

2
2

3
3

4
4

8
8

(DO NOT
READ)
REF
9
9

1

2

3

4

8

9

1
1

2
2

3
3

4
4

8
8

9
9

(DO NOT
READ) DK

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

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.
PROGRAMMER: ROTATE LIST.

A toll-free telephone number to answer your
questions
Office locations you can visit where an IRS
representative will answer your questions
A web site to provide you with information
The ability to email your questions directly to
the IRS
Opportunities for electronic filing of tax
returns
A computer terminal located in a kiosk at a
library or shopping mall
Community-based tax clinics at convenient
locations, such as schools, community
centers, libraries, etc.
Tax applications on social media such as
social networking sites and blogs that
provide you information and assistance
The ability to hold live face-to-face
interactions with an IRS representative
located elsewhere in the country using a
video communication technology link so as
to answer your tax questions or resolve

Very
Important

Somewhat
Important

Not Very
Important

Not at all
Important
4

(DO
NOT
READ)
DK
8

(DO
NOT
READ)
REF
9

1

2

3

1

2

3

4

8

9

1
1

2
2

3
3

4
4

8
8

9
9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

4

issues with your tax account
Tax applications on mobile devices like
smartphones or tablets that provide you
information and assistance

6.

1

2

3

4

8

9

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

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.
PROGRAMMER: ROTATE LIST.

A toll-free telephone number to answer your questions
Office locations you can visit within 30 minutes travel
time where an IRS representative will answer your
questions
Office locations you can visit within 30 to 60 minutes
travel time where an IRS representative will answer
your questions
A web site to provide you with information
The ability to email your questions directly to the IRS
A computer terminal located in a kiosk at a library or
shopping mall
Community-based tax clinics at convenient locations,
such as schools, community centers, libraries, etc.
Tax applications on social media such as social
networking sites and blogs that provide you information
and assistance
The ability to hold live face-to-face interactions with an
IRS representative located elsewhere in the country
using a video communication technology link so as to
answer your tax questions or resolve issues with your
tax account
Tax applications on mobile devices like smartphones or
tablets that provide you information and assistance

Very
Likely

Somewhat
Likely

Not
Very
Likely

Not at
all
Likely

1
1

2
2

3
3

4
4

(DO
NOT
READ)
DK
8
8

1

2

3

4

8

9

1
1
1

2
2
2

3
3
3

4
4
4

8
8
8

9
9
9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

1

2

3

4

8

9

(DO NOT
READ)
REF
9
9

5

PROGRAMMER: IF Q6.1 = 1 OR 2 (VERY/SOMEWHAT LIKELY TO USE TOLL-FREE NUMBER) ASK Q.7. OTHERWISE SKIP
TO INSTRUCTIONS BEFORE Q.8.
7.

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

INTERVIEWER: RECORD VERBATIM ANSWER NEXT TO APPROPRIATE SCALE. MUST BE A NUMERICAL ANSWER.
_____________ seconds [RANGE: 0-60]
8
9

_____________ minutes [RANGE: 0-99]

(DO NOT READ) DK
(DO NOT READ) REF

PROGRAMMER: IF Q6.2 OR Q6.3 = 1 OR 2 (VERY/SOMEWHAT LIKELY TO USE OFFICE LOCATIONS) ASK Q8.
OTHERWISE SKIP TO Q9.
8.

You said you would be likely to use office locations where an IRS representative will answer your
questions.

8a.

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

INTERVIEWER: RECORD VERBATIM ANSWER NEXT TO APPROPRIATE SCALE. MUST BE A NUMERICAL ANSWER.
_____________ minutes [RANGE: 0-60]
8
9
9.

_____________ hours [RANGE: 0-5]

(DO NOT READ) DK
(DO NOT READ) REF

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

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.
PROGRAMMER: ROTATE LIST.

IRS representatives
IRS printed publications, for example,
brochures, instructions
IRS website
IRS applications for mobile devices like
smartphones or tablets
IRS applications on social media such as
social networking sites or blogs
Paid tax professional
Family or friends
Reference materials from sources other
than the IRS (for example, books,

Very
Valuable

Somewhat
Valuable

Not Very
Valuable

Not at all
Valuable

1
1

2
2

3
3

4
4

8
8

(DO NOT
READ)
REF
9
9

1
1

2
2

3
3

4
4

8
8

9
9

1

2

3

4

8

9

1
1
1

2
2
2

3
3
3

4
4
4

8
8
8

9
9
9

(DO NOT
READ) DK

6

software, private sector websites)
10.

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

INTERVIEWER: DO NOT READ LIST. CHECK ONLY ONE RESPONSE.
1
2
3
4
8
9

10a.

Very satisfied
Somewhat satisfied
Not very satisfied
Not at all satisfied
(DO NOT READ) DK
(DO NOT READ) REF

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

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE.
1
2
3
dk
11.

IRS devotes too much of its resources to customer service programs and not enough to its enforcement
activities
IRS devotes too much of its resources to enforcement activities and not enough to its customer service
programs
IRS maintains a proper balance between its enforcement activities and its customer service programs
(DO NOT READ) Don’t know

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

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.
PROGRAMMER: ROTATE LIST.

The IRS should receive extra funding to enforce
tax laws and ensure taxpayers pay what they
owe
The IRS should receive extra funding so it can
assist more taxpayers over the phone and in
person

Completely
Agree

Mostly
Agree

Mostly
Disagree

Completely
Disagree

1

2

3

4

(DO NOT
READ)
Don’t
know
dk

1

2

3

4

dk

[12. INTENTIONALLY LEFT OUT]
7

13.

Would you say it is very important, somewhat important, not very important, or not at all important
that tax preparers who charge a fee for preparing federal tax returns be required to meet standards
of…

INTERVIEWER: READ LIST. CHECK ONLY ONE RESPONSE FOR EACH.
PROGRAMMER: ROTATE LIST.

Competency in order to enter the tax
preparation business
Ethical behavior in order to enter the
tax preparation business
14.

Somewhat
Important

Not Very
Important

Not at all
Important

1

2

3

4

(DO NOT
READ)
Don’t Know
dk

1

2

3

4

dk

Did you use a paid tax return preparer to prepare your most recent Federal income tax return?
1
2
ref

15.

Very
Important

Yes
No
Refused

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

INTERVIEWER: READ LIST. SELECT ALL THAT APPLY.
PROGRAMMER: MULTIPLE RESPONSE, EXCEPT 6 IS EXCLUSIVE.
1
2
3
4
7
8
5
6
16a.

You called the IRS on the telephone
You visited an IRS office for in-person help
You sent an e-mail to the IRS
You visited the IRS website, other than to file taxes
You accessed an IRS-sponsored tax application on a mobile device such as a smartphone or tablet
You accessed IRS-sponsored information through social media such as a social networking site or blog
You sent the IRS a letter in the mail, other than to file taxes
(DO NOT READ) Did not contact the IRS

Again, thinking back over the past year, and excluding the filing of a tax return, were you contacted
by the IRS?
1
2

Yes
No

PROGRAMMER: IF 16A = 1 (YES), CONTINUE. OTHERWISE SKIP TO Q17.
16b.

Under which of the following circumstances did the IRS contact you?

INTERVIEWER: READ LIST. SELECT ALL THAT APPLY.
8

PROGRAMMER: MULTIPLE RESPONSE.
1
2
3

You received an IRS letter informing you that the IRS had made an adjustment to your return to
correct a math error
You received an IRS letter or telephone call noting a discrepancy between information on your tax return
and information sent to the IRS by third parties such as your bank
You received any other type of IRS letter, telephone call or visit concerning a matter about your federal
taxes

Paperwork Reduction Act (PRA) Statement: (This statement should be included on every
collection instrument and voiced during every interview)
PROGRAMMER: Q.17 IS READ (SHOWN) TO ALL RESPONDENTS WHO WERE ASKED AT LEAST ONE QUESTION IN “MAIN
SURVEY SECTION,” INCLUDING TERMINATES AND REFUSALS.
17.

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

The Paperwork Reduction Act requires that the IRS display an OMB control number on all public information requests
along with the address where you can send comments regarding the study. The OMB Control Number for this study is
1545-1432. If you have any comments regarding this study, please write to:
IRS, Special Services Committee
1111 Constitution Avenue, NW,
SE:W:CAR:MP:T:M:S - Room 6129
Washington DC 20224.
DEMOGRAPHICS SECTION
The following questions are just for statistical purposes only and will be combined with those of all other
survey respondents. Your individual data will not be shared with anyone outside of GfK.
Now, for classification purposes only, would you please tell me (indicate)…
1.

Do you own, or rent your home?

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
1
2
ref
2.

Own
Rent
Refused

Are you…?

INTERVIEWER: READ ENTIRE LIST. SELECT ONLY ONE RESPONSE.
1
2
3
ref
3.

Single, never married
Married
Or, Separated, widowed, or divorced
(DO NOT READ) Refused

Are you, yourself, currently employed…
9

INTERVIEWER: READ ENTIRE LIST. SELECT ONLY ONE RESPONSE.
1
2
3
ref
4.

Full-time
Part-time
Not employed
(DO NOT READ) Refused

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

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
1
2
3
4
5
6
7
8
ref
4a.

1
2
3
4
5
6
7
8+
Refused

How many of these are adults, 18 or older?

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
1
2
3
4
5
6
7
8
ref
4b.

1
2
3
4
5
6
7
8+
Refused

How many are children 12 to 17?

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
0
1
2
3
4
5
6
7
8
ref
4c.

0
1
2
3
4
5
6
7
8+
Refused

How many are children 6 to 11?

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
0
1

0
1
10

2
3
4
5
6
7
8
ref
4d.

2
3
4
5
6
7
8+
Refused

How many are children under 6?

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
0
1
2
3
4
5
6
7
8
ref
5.

0
1
2
3
4
5
6
7
8+
Refused

What is your age?

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
1
2
3
4
5
6
7
8
9
10
11
12
13
ref
6.

18-20
21-24
25-29
30-34
35-39
40-44
45-49
50-54
55-59
60-64
65-69
70-74
75 and over
Refused

What is the last grade of school you completed?

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
1
2
3
4
5
6
ref
7.

Less than high school graduate
High school graduate
Some college/2 year Associate’s Degree
Graduated college (4 year)
Post graduate school
Trade/Technical (Other)
Refused

We try to classify people into broad income groups. To do this, would you please tell me (indicate)
which of the following categories most closely represents your annual household income?
11

INTERVIEWER: READ LIST. SELECT ONLY ONE RESPONSE.
1
2
3
4
5
6
7
8
9
10
11
ref
dk
8.

Under $15,000
$15,000 to less than $20,000
$20,000 to less than $25,000
$25,000 to less than $30,000
$30,000 to less than $40,000
$40,000 to less than $50,000
$50,000 to less than $75,000
$75,000 to less than $100,000
$100,000 to less than $125,000
$125,000 to less than $150,000
$150,000 and over
(DO NOT READ) Refused
(DO NOT READ) Don’t know

Are you of Hispanic or Latino origin (ethnicity)?

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
1
2
ref
8a.

Yes
No
.
(PHONE INTERVIEWER: DO NOT READ/FOR ONLINE SURVEY: DO NOT LIST) Refused

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

INTERVIEWER: READ LIST. SELECT ALL THAT APPLY.
PROGRAMMER: MULTIPLE RESPONSE, EXCEPT REF & DK ARE EXCLUSIVE.
1
2
3
4
5
ref
dk

White
Black or African American
Asian
Native Hawaiian or other Pacific Islander
American Indian or Alaskan Native
.
(PHONE INTERVIEWER: DO NOT READ/FOR ONLINE SURVEY: DO NOT LIST) Refused
(PHONE INTERVIEWER: DO NOT READ/FOR ONLINE SURVEY: DO NOT LIST ) Don’t know

PHONE DEMOGRAPHICS SECTION
Next, I'd like to ask…
9a.

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

9b.

[_____]

Refused

And on how many different cell-phone numbers, if any, could I have reached you for this call?
[ENTER NUMBER OF LINES]
ref

[_____]

Refused
12

PROGRAMMER: IF Q9A AND Q9B > 0 ASK Q9C. OTHERWISE: IF CELL SAMPLE, SKIP TO Q10A; IF RDD LANDLINE,
THANK AND CLOSE.
9c.

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

INTERVIEWER: DO NOT READ LIST. SELECT ONLY ONE RESPONSE.
1
2
3
dk
ref

Landline
Cell phone
Both equally
Don’t know
Refused

PROGRAMMER: IF RDD LANDLINE SAMPLE, THANK AND CLOSE. IF CELL SAMPLE, CONTINUE WITH Q.10A.
10a.

In what state do you currently reside?
_______________________ (PROGRAMMER: INSERT PRELIST OF STATES)
ref

Refused

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

13