CS-17-484 Taxpayer Interactions and Compliance Attitudes Survey

OMB 1545-1432
1.) Introduction

Hello.
My name is […]. I am from the [name of company]. We are conducting a survey on how people perceive
the tax system and the Internal Revenue Service (IRS). You have been randomly selected from qualified
individuals to take part in this survey. Your participation is very important to us, because only in this way
we can learn what people really think about the tax system and the IRS. This survey might take up to 20
minutes and covers three topics: your attitudes towards paying taxes, your perceptions of the tax system, and
your thoughts of and experiences with the IRS. It is part of a research project, conducted by the Taxpayer
Advocate Service, which aims to improve the understanding of taxpayer behaviors.
You don’t have to have any special knowledge. We are just interested in your opinions, thoughts, and
perceptions. The questions are about your views and experiences when dealing with taxes and the IRS, rather
than about your specific, personal data. Of course, all of your answers are completely anonymous; they are
compiled and added to other responses. We will summarize the findings and share the results with Congress.

Thank you for agreeing to take part in this survey!

Unless otherwise noted, please indicate your responses on a scale from 1 to 9. I will define the low and
high points of the scale for each group of questions.

2.) Attitudes (A)
I am now going to ask you a few questions on taxation and the government. To what extent do you agree
or disagree with the following statements on a scale from (1) I do not agree at all to (9) I agree
completely?
I do not agree at all (1)

1
2
3

–

I agree completely (9)

1

2

3

4

5

6

7

8

9

TS1

… taxes help to ensure that the government operates
smoothly.

O

O

O

O

O

O

O

O

O

TS2

… taxes fund important federal government benefits and
services.

O

O

O

O

O

O

O

O

O

TS3

… taxes fund important state government benefits and
services.

O

O

O

O

O

O

O

O

O

4

GE1 … the federal government spends tax dollars wisely.

O

O

O

O

O

O

O

O

O

5

GE2 … the state government spends tax dollars wisely.

O

O

O

O

O

O

O

O

O

6
7

GE3

…the federal government is involved in areas best left to
the private sector.

O

O

O

O

O

O

O

O

O

GE4

…the state government is involved in areas best left to the
private sector.

O

O

O

O

O

O

O

O

O

1

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I would now like to ask you a few questions on your personal values. (PA, NI, RA) To what extent do you
agree or disagree with the following statements on a scale from (1) I do not agree at all to (9) I agree
completely?
I do not agree at all (1)

–

I agree completely (9)

1

2

3

4

5

6

7

8

9

8

PA1

… every person is responsible for his or her own success.

O

O

O

O

O

O

O

O

O

9

PA2

… the government is responsible to support the poor.

O

O

O

O

O

O

O

O

O

NI1

… being a member of the American community is important
to me.

O

O

O

O

O

O

O

O

O

NI2

… being a member of my local community is important to
me.

O

O

O

O

O

O

O

O

O

10
11
12

RA1 … religion is important for society.

O

O

O

O

O

O

O

O

O

13

RA2 … traditional values are important to me.

O

O

O

O

O

O

O

O

O

3.) Tax knowledge (TK)
14

O You
yourself
(continue to
Q15)

Who usually prepares your tax returns?

O
Professional
tax preparer
(skip to Q18)

O Someone
else (skip to
Q18)

If the answer is “Professional tax preparer”, or “Someone else”, please skip to Q18 (TK4).

SELF PREPARED
When you think about filing your last tax return, to what extent do you agree or disagree with the
following statements on a scale from (1) I do not agree at all to (9) I agree completely?
I do not agree at all (1)

15
16
17

–

I agree completely (9)

1

2

3

4

5

6

7

8

9

TK1

I had a good understanding of what was expected from me
when I filed my tax return.

O

O

O

O

O

O

O

O

O

TK2

I felt competent when doing my taxes.

O

O

O

O

O

O

O

O

O

TK3

I was confident that the deductions and credits I claimed
were correct.

O

O

O

O

O

O

O

O

O

SKIP to Q 21

SOMEONE ELSE PREPARED
Suppose you had to prepare your next tax return yourself. To what extent do you agree or disagree with
the following questions on a scale from (1) I do not agree at all to (9) I agree completely?

2

OMB 1545-1432
I do not agree at all (1)

18

19
20

–

I agree completely (9)

1

2

3

4

5

6

7

8

9

TK4

If you were to prepare your federal tax return, do you think
you would have a good understanding of what would be
expected from you?

O

O

O

O

O

O

O

O

O

TK5

Do you think you would feel competent preparing your own
taxes?

O

O

O

O

O

O

O

O

O

TK6

Do you think that you would know which deductions and
credits you are entitled to?

O

O

O

O

O

O

O

O

O

4.) Audit experience (AE) and ID theft (ID)

EVERYONE EXCEPT WAGE EARNERS

I would now like to ask you a few questions on how you perceive the IRS and what kind of experiences
you have had with the IRS.

21

22
23

O No ____
__(skip to
Q24)

AE1

In the past three years, have you had any contact with the
IRS?

AE2

What was the reason for the contact?

AE3

What was the result of the audit?

ID1

O No *( skip
to Q25A if on
O Yes *(skip
audit list and
to Q25A if on
Q22 ‘audit’ or
audit list and
to Q25AF if on
answered Q22
In the past three years, has someone else
audit list but
unlawfully used your ID to claim a tax refund, or ‘audit’ or to
stated no or
Q25AF if on
not sure to
has the IRS contacted you to validate your
audit list and
Q21 and audit
legitimate refund claim?
answered Q22
or Q25IF if on
as ‘other’; or
IDT list but
Q25I if on IDT
stated no or
list)
not sure to
Q21)



DNR - Did not
have an audit

O Yes

O Not sure
___(skip to
Q24)

O Audit

O Other (please specify)
________.(skip to Q24)

O owe more
tax

O no change O owed less
in tax
tax

24

O Not sure
*( skip to
Q25A if on
audit list and
Q22 ‘audit’
or to Q25AF
if on audit list
but stated no
or not sure to
Q21 and
audit or
Q25IF if on
IDT list but
stated no or
not sure to
Q21)

WAGE EARNERS

3

OMB 1545-1432
I would now like to ask you a few questions on how you perceive the IRS and what kind of experiences
you have had with the IRS
21W

22W
23W

O No ____
__(skip to
Q24)

O Not sure
___(skip to
Q24)

AE1

In the past three years, have you had any contact with the
IRS?

AE2

What was the reason for the contact?

AE3

What was the result of the audit?

ID1

O Not sure
O No *( skip
*( skip to
to Q25A if
O Yes *(skip
Q25A if
In the past three years, has someone else
answered Q22
answered
to Q25A if
unlawfully used your ID to claim a tax refund, or
‘audit’ or to
Q22 ‘audit’
answered Q22
Q25AF if
has the IRS contacted you to validate your
or to Q25AF
‘audit’ else go
stated no or
legitimate refund claim?
if stated no
to Q25I)
not sure to
or not sure to
Q21)
Q21)

24W



DNR - Did not
have an audit

O Yes
O Audit

O Other (please specify)
________.(skip to Q24)

O owe more
tax

O no change O owed less
in tax
tax

5.) Justice perceptions (JP): Procedural justice (PJ), Informational justice (IJ), Interpersonal justice (IP),
Distributive justice (DJ)

Ask the following questions Q25A – Q36A (PJ1 through DJ3) only if the answer to Q23 (AE3) is any
response except did not have an audit (individuals from audit list)

AUDIT
When you think about your most recent tax audit. To what extent do you agree or disagree with the
following statements on a scale from (1) I do not agree at all to (9) I agree completely.
I do not agree at all (1)

–

I agree completely (9)

1

2

3

4

5

6

7

8

9

25A

PJ1

The IRS procedures for handling my audit were free of bias.

O

O

O

O

O

O

O

O

O

26A

PJ2

The IRS provided accurate information.

O

O

O

O

O

O

O

O

O

PJ3

The way my audit was conducted upheld ethical and moral
standards.

O

O

O

O

O

O

O

O

O

28A

IJ1

The IRS employees explained their procedures thoroughly.

O

O

O

O

O

O

O

O

O

29A

IJ2

The IRS made it clear what was expected of me.

O

O

O

O

O

O

O

O

O

IJ3

The IRS employees were candid in their communications
with me.

O

O

O

O

O

O

O

O

O

31A

IP1

I was treated respectfully throughout the process.

O

O

O

O

O

O

O

O

O

32A

IP2

I was given the opportunity to express my side.

O

O

O

O

O

O

O

O

O

27A

30A

4

OMB 1545-1432
33A

IP3

The IRS employees showed a genuine interest in trying to
be fair.

O

O

O

O

O

O

O

O

O

34A

DJ1

The audit outcome was appropriate.

O

O

O

O

O

O

O

O

O

35A

DJ2

The audit outcome reflected my previous behavior.

O

O

O

O

O

O

O

O

O

36A

DJ3

The audit outcome was justified.

O

O

O

O

O

O

O

O

O

AUDIT GROUP WHO DID NOT REMEMBER BEING AUDITED
Ask the following questions Q25AF – Q36AF (PJ1 through DJ3) only if the answer to question Q21

(AE1) is “no” or “not sure” and the person is from the audit list:
Suppose you were audited by the IRS. To what extent do you agree or disagree with the following
statements on a scale from (1) I do not agree at all (9) I agree completely
I do not agree at all (1)

–

I agree completely (9)

I think….

1

2

3

4

5

6

7

8

9

25AF

PJ1

The IRS procedures for handling my audit would free of
bias.

O

O

O

O

O

O

O

O

O

26AF

PJ2

The IRS would provide accurate information.

O

O

O

O

O

O

O

O

O

PJ3

The way my audit would be conducted would uphold ethical
and moral standards

O

O

O

O

O

O

O

O

O

IJ1

The IRS employees would explain their procedures
thoroughly.

O

O

O

O

O

O

O

O

O

IJ2

The IRS would make it clear what was expected of me.

O

O

O

O

O

O

O

O

O

IJ3

The IRS employees would be candid in their
communications with me.

O

O

O

O

O

O

O

O

O

31AF

IP1

I would be treated respectfully throughout the process.

O

O

O

O

O

O

O

O

O

32AF

IP2

I would be given the opportunity to express my side.

O

O

O

O

O

O

O

O

O

IP3

The IRS employees would show a genuine interest in trying
to be fair.

O

O

O

O

O

O

O

O

O

34AF

DJ1

The audit outcome would be appropriate.

O

O

O

O

O

O

O

O

O

35AF

DJ2

The audit outcome would reflect my previous behavior.

O

O

O

O

O

O

O

O

O

36AF

DJ3

The audit outcome would be justified.

O

O

O

O

O

O

O

O

O

27AF
28AF
29AF
30AF

33AF

5

OMB 1545-1432
Ask the following questions Q25I – Q36I (PJ1 through DJ3) only if the answer to question Q4 (ID1) is yes
and did not have an audit (Individuals from IDT list)

IDENTITY THEFT
When you think about your identity theft matter, to what extent do you agree or disagree with the
following statements on a scale from (1) I do not agree at all to (9) I agree completely.
I do not agree at all (1)

–

I agree completely (9)

1

2

3

4

5

6

7

8

9

The IRS procedures for handling my identity theft matter
were free of bias.

O

O

O

O

O

O

O

O

O

PJ2

The IRS provided accurate information related to my
identity theft matter.

O

O

O

O

O

O

O

O

O

PJ3

The way my identity theft matter was conducted upheld
ethical and moral standards.

O

O

O

O

O

O

O

O

O

IJ1

The IRS employees thoroughly explained their procedures
for dealing with my identity theft matter.

O

O

O

O

O

O

O

O

O

IJ2

The IRS made it clear what was expected of me.

O

O

O

O

O

O

O

O

O

IJ3

The IRS employees were candid in their communications
with me.

O

O

O

O

O

O

O

O

O

31I

IP1

I was treated respectfully throughout the process.

O

O

O

O

O

O

O

O

O

32I

IP2

I was given the opportunity to express my side.

O

O

O

O

O

O

O

O

O

IP3

The IRS employees showed a genuine interest in trying to
be fair.

O

O

O

O

O

O

O

O

O

DJ1

My identity theft matter outcome was appropriate.

O

O

O

O

O

O

O

O

O

DJ2

My identity theft matter outcome reflected my previous
behavior.

O

O

O

O

O

O

O

O

O

DJ3

My identity theft matter outcome was justified.

O

O

O

O

O

O

O

O

O

25I
26I
27I
28I
29I
30I

33I
34I
35I
36I

PJ1

IDENTITY THEFT GROUP WHO DID NOT REMEMBER HAVING IDENTITY STOLEN

Ask the following questions Q25IF – Q36IF (PJ1 through DJ3) only if the answer to question Q24 (ID1) is
no or not sure and the Individual is from IDT list

6

OMB 1545-1432
“Suppose the IRS would not give you the money it owes you because someone else unlawfully used
your ID to claim a tax refund. To what extent do you agree or disagree with the following questions on a
scale from (1) I do not agree at all (9) I agree completely?”
I do not agree at all (1)

–

I agree completely (9)

I think….

1

2

3

4

5

6

7

8

9

25IF

PJ1

The IRS procedures for handling my identity theft matter
would be free of bias.

O

O

O

O

O

O

O

O

O

26IF

PJ2

The IRS would provide accurate information.

O

O

O

O

O

O

O

O

O

PJ3

The way my identity theft matter would be conducted would
uphold ethical and moral standards.

O

O

O

O

O

O

O

O

O

IJ1

The IRS employees would explain their procedures
thoroughly.

O

O

O

O

O

O

O

O

O

IJ2

The IRS would make it clear what was expected of me.

O

O

O

O

O

O

O

O

O

IJ3

The IRS employees would be candid in their
communications with me.

O

O

O

O

O

O

O

O

O

31IF

IP1

I would be treated with respect throughout the process.

O

O

O

O

O

O

O

O

O

32IF

IP2

I would be given the opportunity to express my side.

O

O

O

O

O

O

O

O

O

IP3

The IRS employees would show a genuine interest in trying
to be fair.

O

O

O

O

O

O

O

O

O

DJ1

The outcome of my identity theft matter would be
appropriate.

O

O

O

O

O

O

O

O

O

DJ2

The outcome of this matter would reflect my previous
behavior.

O

O

O

O

O

O

O

O

O

DJ3

The outcome of my identity theft matter would be justified.

O

O

O

O

O

O

O

O

O

27IF
28IF
29IF
30IF

33IF
34IF
35IF
36IF

6.) Deterrence factors (DF)
Please tell me your thoughts about statements concerning Federal Income Tax audits on a scale of 1 to 9
with 1 being extremely unlikely and 9 being extremely likely.
Extremely unlikely (1)

–

Extremely likely (9)

When you think about tax audits…

1

2

3

4

5

6

7

8

9

37

DF1

… how likely is it that an average self-employed taxpayer is
audited in 2017?

O

O

O

O

O

O

O

O

O

38

DF2

…how likely is it that you are going to be audited in 2017?

O

O

O

O

O

O

O

O

O

DF3

…how likely is it that the IRS actually detects cheating in an
audit?

O

O

O

O

O

O

O

O

O

39

7

OMB 1545-1432

on a scale of 1 to 9 with 1 not severe at all and 9 being very severe
Not severe at all (1)

40

DF4

–

Very severe (9)

When you think about tax audits…

1

2

3

4

5

6

7

8

9

…how severe are the penalties for underreporting?

O

O

O

O

O

O

O

O

O

7.) Perceived compliance (PC)
Please think about the attitude of other citizens towards paying taxes. To what extent you agree or
disagree with the following statements on a scale from (1) I do not agree at all to (9) I agree completely?
I do not agree at all (1)

41
42
43

–

I agree completely (9)

1

2

3

4

5

6

7

8

9

PC1

…most taxpayers pay all of the taxes that they are
supposed to pay.

O

O

O

O

O

O

O

O

O

PC2

… most taxpayers think that they should honestly declare
cash earnings on their tax return.

O

O

O

O

O

O

O

O

O

PC3

… most taxpayers think that it is ok to overstate tax
deductions on their tax return.

O

O

O

O

O

O

O

O

O

On a scale of 1-9, with (1) I have never thought about cheating to (9) I always think about cheating
44

Have you yourself ever thought about evading taxes or
PC4 about cheating on your tax return?

O

O

O

O

O

O

O

O

O

8.) Coercive power (CP)
Please tell me now to what extent do you agree or disagree with the following statements, which concern
the IRS in general. Again, the scale ranges from (1) I do not agree at all to (9) I agree completely.

I do not agree at all (1)

45
CP1

–

I agree completely (9)

In my opinion…

1

2

3

4

5

6

7

8

9

… the IRS enforces compliance with the tax laws

O

O

O

O

O

O

O

O

O

46

CP2 … the IRS has no sympathy for taxpayers.

O

O

O

O

O

O

O

O

O

47

CP3 … the IRS pursues taxpayers.

O

O

O

O

O

O

O

O

O
8

OMB 1545-1432

9.) Legitimate power (LP)
And to what extent do you agree or disagree with the following statements, which again concern the IRS
in general, on a scale from (1) I do not agree at all to (9) I agree completely.

I do not agree at all (1)

–

I agree completely (9)

In my opinion…

1

2

3

4

5

6

7

8

9

48

LP1

… the IRS operates professionally.

O

O

O

O

O

O

O

O

O

49

LP2

… IRS employees are experts in their job.

O

O

O

O

O

O

O

O

O

50

LP3

… the IRS has the right to collect taxes.

O

O

O

O

O

O

O

O

O

10.) Trust (T)
Please tell me now to what extent do you agree or disagree with the following statements on a scale from
(1) I do not agree at all to (9) I agree completely.
I do not agree at all (1)

–

I agree completely (9)

In my opinion…

1

2

3

4

5

6

7

8

9

51

T1

… the IRS is trustworthy.

O

O

O

O

O

O

O

O

O

52

T2

… the IRS is cooperative.

O

O

O

O

O

O

O

O

O

53

T3

… the IRS has good intentions.

O

O

O

O

O

O

O

O

O

54

T4

… IRS employees act in my best interest.

O

O

O

O

O

O

O

O

O

55

T5

… the IRS does not try to fool taxpayers.

O

O

O

O

O

O

O

O

O

56

T6

… the IRS acts on behalf of the American citizens.

O

O

O

O

O

O

O

O

O

T7

… the IRS will work with you if you have difficulty paying
your taxes.

O

O

O

O

O

O

O

O

O

T8

… the IRS is more concerned with collecting as much as it
can, than with collecting the correct amount of tax.

O

O

O

O

O

O

O

O

O

57
58

11.) Enforced compliance (EC) and voluntary compliance (VC)
I would now like to ask you to what extent do you agree or disagree with the following statements on a
scale from (1) I do not agree at all to (9) I agree completely.
I do not agree at all (1)
When you pay your taxes, you do so…

1

2

–
3

I agree completely (9)
4

5

6

7

8

9

9

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59

EC1 … because you are afraid of punishment.

O

O

O

O

O

O

O

O

O

60

VC1 … to support your country and your fellow citizens.

O

O

O

O

O

O

O

O

O

61

EC2 … because of the risk of being audited.

O

O

O

O

O

O

O

O

O

62

VC2 … because for you it is the right thing to do.

O

O

O

O

O

O

O

O

O

63

EC3 … because the IRS would detect any misreporting.

O

O

O

O

O

O

O

O

O

64

VC3 … because you regard it as your civic duty.

O

O

O

O

O

O

O

O

O

12.) Motivations to comply (M)
The answering scale for the following question ranges from (1) completely forced to do so to (9)
completely voluntary.
Completely forced to do so (1) – Completely voluntary (9)

65

M1

When you pay your taxes, you do so…

1

2

3

4

5

6

7

8

9

… because you feel that you are forced to do so, or do you
do so voluntarily?

O

O

O

O

O

O

O

O

O

13.) Emotions
The following statements address your feelings towards the IRS. The answering scale ranges from (1) not
at all to (9) very strongly.
Not at all (1)

–

Very strongly (9)

When you think about the IRS. To what extent do you feel…

1

2

3

4

5

6

7

8

9

66

E1

… anxious.

O

O

O

O

O

O

O

O

O

67

E2

… desperate.

O

O

O

O

O

O

O

O

O

68

E3

… nervous.

O

O

O

O

O

O

O

O

O

69

E4

… frustrated.

O

O

O

O

O

O

O

O

O

70

E5

… angry.

O

O

O

O

O

O

O

O

O

71

E6

… cautious.

O

O

O

O

O

O

O

O

O

72

E7

… hunted.

O

O

O

O

O

O

O

O

O

73

E8

… threatened.

O

O

O

O

O

O

O

O

O

74

E9

… protected.

O

O

O

O

O

O

O

O

O

75

E10

… secure.

O

O

O

O

O

O

O

O

O

10

OMB 1545-1432

14.) Demographics
Finally, I have a few questions about you.
76

D1

For classification purposes only, are you male or female?

O Male

O Female

O [DNR]
Other

O Not sure
/refused

Need to drop this or the following question.
77

D2

How old are you?

years

If unwilling to indicate age, use the question reading the age ranges below: (DECIDE ON WHICH
QUESTION FORM AND DELETE THE OTHER)
78.

D2a: Which of the following categories includes your age?
Are you ...
1
Under 18 [TERM]
2
18 to 24 years
3
25 to 34 years
4
35 to 44 years
5
45 to 54 years
6
55 to 59 years
7
60 to 64 years
8
65 to 74 years
9
75 to 84 years
10
85 years and over
11
DO NOT READ Not sure/Refused

79. D3: What is the highest level of education have you completed?
(DO NOT READ LIST - SELECT ONE ANSWER.)
1
2
3
4
5
6
7.
8.

Elementary school
Some high school
High school graduate
Some college
College graduate
Post-Graduate work
Vocational school
DO NOT READ Not sure/Refused

80. D4: Please indicate your employment status – select all that apply
(if not working, go to Q81b)
1.
2.
3.

Working part-time
Working full-time
Not working (skip to Q81b)

81a. D4a: You indicated you are currently working, are you
1.
2.
3.

… employed by someone else
... self-employed
… both
11

OMB 1545-1432

81b. D4b: You indicated you are not currently working, are you
1.
2.
3.
4.
5.

… on temporary layoff from a job
... looking for work
… retired
disabled
other

One last item, since this research is performed for a government agency we are required to obtain
approval to gather information from you. The Office of Management and Budget approved this research
effort. If you like, I can read the requirement and approval number to you.
Note: If they want the information read to them read the box below.
The Paperwork Reduction Act requires that the IRS display an OMB Control Number on all public
information requests. The OMB 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, Special Services Section, SE:W:CAR:MP:T:M:SP, 1111
Constitution Ave. NW, Washington, DC 20224.

12