Cognitive and Psychological Research

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
OMB generic clearance 2020-2023 Supporting Statement B.docx	Supporting Statement B	Uploaded 2020-09-17	Available
Copy of Generic Clearance Cognitive 2017- Copy of Final Appendix A Burden Hour Cognitive.xls	Supplementary Document	Uploaded 2020-06-08	Available
OMB generic clearance 2020-2023 Supporting Statement A.docx	Supporting Statement A	Uploaded 2020-09-17	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
262309	SOI-611 TXO PPS Digital Services Focus Group	Other-Attachment	New
262308	SOI-610 TXO Who is the balance due taxpayer Focus Group	Other-Attachment	New
262039	SOI-612 2023 Customer Experience Expectations and Needs (CEEN) Focus Groups	Other-Attachment	New
261253	SOI-597 SPEC Volunteer Focus Group	Other-Attachment	New
261217	SOI-598 Tax Forums - Inflation Reduction Act Funding	Other-Attachment	New
261078	SOI-607 IRA_CHIPS - Small Businesses, C Corporations, Partnerships, S Corporations	Other-Attachment	New
261077	SOI-606 IRA_CHIPS - Tax Professionals	Other-Attachment	New
261076	SOI-605 IRA_CHIPS - Clean Vehicle Dealers	Other-Attachment	New
261075	SOI-604 IRA_CHIPS - Clean Vehicle Manufacturers	Other-Attachment	New
261074	SOI-603 IRA_CHIPS - Nonprofits and Tax Exempt Entities	Other-Attachment	New
260796	SOI-609 Tax Forums - OLS Digital Product Interviews	Other-Attachment	New
260612	SOI-608 Tax Forums - OLS Digital Product Demo	Other-Attachment	New
260409	SOI-602 TAS Interview - IRS Audit Notice Non-Responders	Other-Attachment	New
260408	SOI-601 TAS Interview - Opinions & Preferences for Online Activities	Other-Attachment	New
260383	SOI-599 Tax Forums - Understanding IRS Transparency	Other-Attachment	New
260230	SOI-600 Online Services (OLS) Usability Testing Screener Blanket	Other-Attachment	New
259967	SOI-596 Tax Forums - Effectiveness of IRS Communications Regarding ATAT and Reporting Fraud	Other-Attachment	New
259966	SOI-595 Tax Forums - Practitioner Priority Service Experience	Other-Attachment	New
259965	SOI-594 Tax Forums - Self-Service for Tax Pro-Businesses	Other-Attachment	New
259964	SOI-593 Tax Forums - Digital Assets	Other-Attachment	New
259963	SOI-592 Tax Forums - AUR and Secure Messaging -Collection Process-Form 1099K Readiness	Other-Attachment	New
259962	SOI-591 Tax Forums - IRA and CHIPS Clean Energy Provisions	Other-Attachment	New
259832	SOI-590 Additional Correspondence Resources and Information Listed on IRS.gov Focus Groups	Other-Attachment	New
259831	SOI-589 IRS Documentation Upload Tool Focus Groups	Other-Attachment	New
259649	SOI-588 Improving Service and Experience for International Taxpayers Tax Forum Interviews	Other-Attachment	New
259648	SOI-587 Tax Preparer Toolkit Tax Forum Interviews	Other-Attachment	New
259647	SOI-586 Balance Due Taxpayers Tax Forum Interviews	Other-Attachment	New
259645	SOI-585 NEST Cognitive Interviews	Other-Attachment	New
259644	SOI-584 Improving the Taxpayer Experience and IRS Outreach	Other-Attachment	New
258869	SOI-583 CEEN Cognitive Interviews	Other-Screener	New
258867	SOI-582 Media and Pubs Tax Products Focus Group	Other-Screener	New
257383	SOI-581 Practitioner Customer Call Back Focus Group	Other-Attachment	New
256228	SOI-580 E-help Focus Group	Other-Attachment	New
256008	SOI-579 2022 CEEN Paid Preparer Focus Groups	Other-Attachment	New
255716	SOI-578 TAS Website User Testing 2022	Other-Attachment	New
254447	SOI-577 Digital Product Research 2022	Other-Attachment	New
254446	SOI-576 Digital Product Demo 2022	Other-Attachment	New
254349	SOI-568 Affordable Care Act (ACA) Forms Focus Group - updated	Other-Attachment	New
254282	SOI-575 2022 Comprehensive Taxpayer Attitude Survey (CTAS) Focus Groups	Other-Attachment	New
254197	SOI-574 Digital Notices and Letters Focus Group	Other-Attachment	New
253971	SOI-573 LTPA 2022 Tools and Resources for Refundable Credits Focus Groups	Other-Attachmen	New
253970	SOI-572 2022 Tools and Resources for Refundable Credits Focus Groups	Other-Attachment	New
253968	SOI-571 2022 Taxpayer Civil Rights Focus Groups	Other-Attachment	New
253255	SOI-570 TAS Tax Forum - IRS On-line Accounts Focus Group	Other-Attachment	New
253254	SOI-569 TAS Tax Forum - Responding to IRS Correspondence Audit Notices Focus Group	Other-Attachment	New
253247	SOI-567 Tax Treatment of Retirement Distributions Focus Group	Other-Attachment	New
253246	SOI-566 Digital Asset Transactions Focus Group	Other-Attachment	New
253245	SOI-565 Tax Pro Account and Business Online Account Focus Group	Other-Attachment	New
253244	SOI-564 Improving the Taxpayer Experience - Outreach Focus Group	Other-Attachment	New
253225	SOI-563 Improving the Taxpayer Experience - Services Focus Group	Other-Attachment	New
251169	SOI-562 CEEN Cognitive Interviews 2022	Other-Attachment	New
251167	SOI-561 CEEN Focus Groups	Other-Attachment	New
249264	SOI-560 LTPA 2021 Taxpayer Civil Rights Focus Groups	Other-Attachment	New
249263	SOI-559 2021 LTPA Focus Groups - Due Diligence Documentation	Other-Attachment	New
248337	SOI-557 Correspondence Form Digitization Focus Group	Other-Attachment	New
248336	SOI-556 Multilingual Resources and Services Focus Group	Other-Attachment	New
248159	SOI-555 CEEN Cognitive Interviews	Other-Attachment	New
247994	SOI-554 Digital Product Demo	Other-Attachment	New
247770	SOI-553 Due Diligence Documentation Focus Groups	Other-Attahment	New
247768	SOI-552 Understanding Taxpayer Motivation for Filing Method Selection	Other-Attachment	New
247647	SOI-551 CEEN Form 1099 Focus Groups	Other-Attachment	New
247011	SOI-550 Interest Abatement Focus Groups Supporting Statement	Other-Attachment	New
247010	SOI-549 Virtual Currency Tax Compliance Focus Groups	Other-Attachment	New
247009	SOI-548 Improving the Offer in Compromise Experience Focus Groups	Other-Attachment	New
247008	SOI-547 Changes in the Partnership Environment Focus Groups	Other-Attachment	New
247006	SOI-546 Designing a Business Taxpayers Online Account Focus Groups	Other-Focus Group Script	New
247005	SOI-545 Improving the Taxpayer Experience Focus Groups	Other-Attachment	New
246244	SOI-544 TAS Website User Testing	Other-attachment	New

ICR Details

OMB Control No: 1545-1349	ICR Reference No: 202006-1545-001
Status: Historical Active	Previous ICR Reference No: 201705-1545-032
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Cognitive and Psychological Research
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 12/09/2020
Retrieve Notice of Action (NOA)	Date Received in OIRA: 09/17/2020
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2023	36 Months From Approved	12/31/2020
Responses	6,000	0	12,000
Time Burden (Hours)	9,000	0	18,000
Cost Burden (Dollars)	0	0	0

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Abstract: The proposed research will improve the quality of the data collection by examining the psychological and cognitive aspects of methods and procedures such as: interviewing processes, forms redesign, survey and tax collection technology and operating procedures (internal and external in nature).

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Authorizing Statute(s): PL: Pub.L. 107 - 347 116 Stat. 2899 Name of Law: Federal Information Security Management Act (FISMA) of 2002
  

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
60-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 33791	06/02/2020
30-day Notice:	Federal Register Citation:	Citation Date:
	85 FR 55357	09/04/2020
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 68

table that charts list of burden

IC Title	Form No.	Form Name
SOI-544 TAS Website User Testing
SOI-545 Improving the Taxpayer Experience Focus Groups
SOI-546 Designing a Business Taxpayers Online Account Focus Groups
SOI-547 Changes in the Partnership Environment Focus Groups
SOI-548 Improving the Offer in Compromise Experience Focus Groups
SOI-549 Virtual Currency Tax Compliance Focus Groups
SOI-550 Interest Abatement Focus Groups Supporting Statement
SOI-551 CEEN Form 1099 Focus Groups
SOI-552 Understanding Taxpayer Motivation for Filing Method Selection
SOI-553 Due Diligence Documentation Focus Groups
SOI-554 Digital Product Demo
SOI-555 CEEN Cognitive Interviews
SOI-556 Multilingual Resources and Services Focus Group
SOI-557 Correspondence Form Digitization Focus Group
SOI-559 2021 LTPA Focus Groups - Due Diligence Documentation
SOI-560 LTPA 2021 Taxpayer Civil Rights Focus Groups
SOI-561 CEEN Focus Groups
SOI-562 CEEN Cognitive Interviews 2022
SOI-563 Improving the Taxpayer Experience - Services Focus Group
SOI-564 Improving the Taxpayer Experience - Outreach Focus Group
SOI-565 Tax Pro Account and Business Online Account Focus Group
SOI-566 Digital Asset Transactions Focus Group
SOI-567 Tax Treatment of Retirement Distributions Focus Group
SOI-568 Affordable Care Act (ACA) Forms Focus Group - updated
SOI-569 TAS Tax Forum - Responding to IRS Correspondence Audit Notices Focus Group
SOI-570 TAS Tax Forum - IRS On-line Accounts Focus Group
SOI-571 2022 Taxpayer Civil Rights Focus Groups
SOI-572 2022 Tools and Resources for Refundable Credits Focus Groups
SOI-573 LTPA 2022 Tools and Resources for Refundable Credits Focus Groups
SOI-574 Digital Notices and Letters Focus Group
SOI-575 2022 Comprehensive Taxpayer Attitude Survey (CTAS) Focus Groups
SOI-576 Digital Product Demo 2022
SOI-577 Digital Product Research 2022
SOI-578 TAS Website User Testing 2022
SOI-579 2022 CEEN Paid Preparer Focus Groups
SOI-580 E-help Focus Group
SOI-581 Practitioner Customer Call Back Focus Group
SOI-582 Media and Pubs Tax Products Focus Group
SOI-583 CEEN Cognitive Interviews
SOI-584 Improving the Taxpayer Experience and IRS Outreach
SOI-585 NEST Cognitive Interviews
SOI-586 Balance Due Taxpayers Tax Forum Interviews
SOI-587 Tax Preparer Toolkit Tax Forum Interviews
SOI-588 Improving Service and Experience for International Taxpayers Tax Forum Interviews
SOI-589 IRS Documentation Upload Tool Focus Groups
SOI-590 Additional Correspondence Resources and Information Listed on IRS.gov Focus Groups
SOI-591 Tax Forums - IRA and CHIPS Clean Energy Provisions
SOI-592 Tax Forums - AUR and Secure Messaging -Collection Process-Form 1099K Readiness
SOI-593 Tax Forums - Digital Assets
SOI-594 Tax Forums - Self-Service for Tax Pro-Businesses
SOI-595 Tax Forums - Practitioner Priority Service Experience
SOI-596 Tax Forums - Effectiveness of IRS Communications Regarding ATAT and Reporting Fraud
SOI-597 SPEC Volunteer Focus Group
SOI-598 Tax Forums - Inflation Reduction Act Funding
SOI-599 Tax Forums - Understanding IRS Transparency
SOI-600 Online Services (OLS) Usability Testing Screener Blanket
SOI-601 TAS Interview - Opinions & Preferences for Online Activities
SOI-602 TAS Interview - IRS Audit Notice Non-Responders
SOI-603 IRA_CHIPS - Nonprofits and Tax Exempt Entities
SOI-604 IRA_CHIPS - Clean Vehicle Manufacturers
SOI-605 IRA_CHIPS - Clean Vehicle Dealers
SOI-606 IRA_CHIPS - Tax Professionals
SOI-607 IRA_CHIPS - Small Businesses, C Corporations, Partnerships, S Corporations
SOI-608 Tax Forums - OLS Digital Product Demo
SOI-609 Tax Forums - OLS Digital Product Interviews
SOI-610 TXO Who is the balance due taxpayer Focus Group
SOI-611 TXO PPS Digital Services Focus Group
SOI-612 2023 Customer Experience Expectations and Needs (CEEN) Focus Groups

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ICR Summary of Burden

table that charts list 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	6,000	12,000	0	-6,000	0	0
Annual Time Burden (Hours)	9,000	18,000	0	-9,000	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

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

Burden Increase Due to:

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

Burden Reduction Due to: Cutting Redundancy

Short Statement: The budget environment for the IRS is in constant flux and is unpredictable over a three-year span due to political and public issue. The most recent three years for the existing clearance saw a reduction of research studies as opposed to previous years for a variety of reasons. This three-year renewal request considers the trend of those reductions. Therefore, this submission requests to renew the OMB approval with a burden of 3,000 hours annually for a total of 9,000 hours over the course of this approval.

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Annual Cost to Federal Government: $750,000

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? No

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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: 09/17/2020

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