Comprehensive Taxpayer Attitude Survey (CTAS)

Forms and Documents

Document	Type	Status	Availability
2019 CTAS Phone and Online Survey Methodologies.docx	Supplementary Document	Uploaded 2019-08-15	Available
2019 CTAS Supporting Statement B.docx	Supporting Statement B	Uploaded 2019-08-15	Available
2019 CTAS Supporting Statement A.docx	Supporting Statement A	Uploaded 2019-08-15	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
237392	Comprehensive Taxpayer Attitude Survey	Other-Survey	New

ICR Details

OMB Control No: 1545-2288	ICR Reference No: 201908-1545-022
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Comprehensive Taxpayer Attitude Survey (CTAS)
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 08/16/2019
OIRA Conclusion Action: Approved without change	Conclusion Date: 08/16/2019
	Date Received in OIRA: 08/15/2019
Terms of Clearance: In response to the emergency request memorandum submitted by Treasury on 08/15/2019, OIRA is approving Treasury's request for emergency approval for a period of six months. Prior to the expiration of this package in six months, Treasury shall undertake standard notice and comment procedures and describe in its next ICR submission all comments received and the extent to which commentators' recommendations were adopted.

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/29/2020	6 Months From Approved
Responses	39,273	0	0
Time Burden (Hours)	1,111	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: The Internal Revenue Service (IRS) conducts the Comprehensive Taxpayer Attitude Survey as part of the Service-wide effort to maintain a system of balanced organizational performance measures mandated by the IRS Restructuring and Reform Act (RRA) of 1998. This is also a result of Executive Order 12862 that requires all government agencies to survey their customers. The IRS’ office of Research Applied Analytics & Statistics (RAAS) is sponsoring this annual survey (formerly conducted by the IRS Oversight Board) with the objective of better understanding what influences taxpayers’ tax compliance, their opinions of the IRS, and their customer service preferences, as well as how these taxpayer views change over time. This survey has been conducted each year since 1999, running during August and September.

Emergency Justfication: The Comprehensive Taxpayer Attitude Survey (CTAS) has been conducted in August of each year since 1999. The primary objective of the survey is to capture updated time series data on taxpayers’ tax compliance attitudes, service channel preferences, and behaviors, which can be compared to findings from previous surveys, providing insights into any changes in taxpayer views over time, which will provide greater insight into taxpayer attitudes, preferences, and behaviors that are of strategic importance to tax administration. The survey began as part of the Service-wide initiative to maintain a system of balanced organizational performance measures mandated by the IRS Restructuring and Reform Act (RRA) of 1998. This CTAS is also a result of Executive Order 12862 that requires all government agencies to survey their customers. The results of CTAS are provided up the IRS chain of command to the Commissioner and are shared publicly, including publication in the annual IRS Data Book. Additionally, these results have received significant public interest, with information from the survey being cited regularly in national publications. In light of this public disclosure of the survey results, OMB determined in August 2019 that it would be more compliant with the requirements of the Paperwork Reduction Act for this survey not to be approved by OMB under an umbrella generic ICR, but rather for it to receive its own control number. Previously, this survey had been conducted under OMB Control Number 1545-1432, which is a generic ICR for customer feedback. Given the timeframe, it isn’t possible for the IRS to follow normal clearance procedures to request a new OMB control number given the long-established schedule and preparations that have been made for the survey to be conducted in August and September 2019. As such, IRS requests OMB emergency approval of this new ICR by August 16, 2019. Absent emergency approval, the IRS would be unable to field this survey in August 2019, which would create a break in the historical trend of data the IRS has been collecting for 20 years, will prevent the IRS from meeting its mandates required under the RRA, and will be a noticeable absence to the public which has grown accustomed to having this information available each year.

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Authorizing Statute(s): EO: EO 12862 Name/Subject of EO: Setting Customer Service Standards
   PL: Pub.L. 105 - 206 9508 Name of Law: Internal Revenue Service Restructuring and Reform Act of 1998
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Comprehensive Taxpayer Attitude Survey

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	39,273	0	0	39,273	0	0
Annual Time Burden (Hours)	1,111	0	0	1,111	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: Previously the Comprehensive Taxpayer Attitude Survey (CTAS) was approved under 1545-1432, however after consultation with the Office of Management and Budget, the Internal Revenue Service has decided to seek approval for the Comprehensive Taxpayer Attitude Survey (CTAS) separately from the remainder of the 1545-1432 OMB collection. This is a change due to agency discretion, however as the survey has been approved previously, it does not reflect an actual increase in burden to the public.

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Annual Cost to Federal Government: $294,439

Does this IC contain surveys, censuses, or employ statistical methods? Yes Part B of Supporting Statement

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 08/15/2019

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