Comprehensive Taxpayer Attitude Survey (CTAS)

Forms and Documents

Document Name	Status
CTAS Survey -2023- SStmt- Appdx-A-MS (002)-rev.docx Supporting Statement A	2023-08-28
CTAS Survey- 2023-SStmt-Appdx- B.docx Supporting Statement B	2023-06-26

IC Document Collections

IC ID	Document Title	Status
237392	Comprehensive Taxpayer Attitude Survey Other-Survey	Modified

ICR Details

OMB Control No: 1545-2288	ICR Reference No: 202306-1545-004
Status: Received in OIRA	Previous ICR Reference No: 202004-1545-020
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Comprehensive Taxpayer Attitude Survey (CTAS)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 08/30/2023

	Requested	Previously Approved
Expiration Date	36 Months From Approved	08/31/2023
Responses	32,450	39,273
Time Burden (Hours)	1,309	1,111
Cost Burden (Dollars)	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.

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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
60-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 31097	05/15/2023
30-day Notice:	Federal Register Citation:	Citation Date:
	88 FR 60012	08/30/2023
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 Request	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	32,450	39,273	0	0	-6,823	0
Annual Time Burden (Hours)	1,309	1,111	0	0	198	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: No

Burden Reduction Due to:

Short Statement: Previous years' estimates were based on using RDD and online panel surveys and the updated methodology replaces RDD and online panels with ABS mail and dynamic online targeting to reach certain hard-to-reach populations in the 2023 survey. We estimate that 3,927 (1,308 annually) burden hours will be used by the conclusion of the currently approved three-year period. The estimated number of filers has been reduced to 32,450 from 39,273 based on IRS most recent filing data, resulting in an increase of 198 burden hours from the previously approved estimates.

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Annual Cost to Federal Government: $796,968

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: 08/30/2023

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