CS-10-214C- COMPLIANCE CENTER EXAMINATION; CS-10-233- TO MEASURE SATISFACTION OF TAX PROFESSIONALS SB/SE ; CS-10-234- National Research Program; CS-10-235- HCTC Participant ; CS-236 ; CS-10-237

15 South Grady Way Ste 620 Renton, WA 98057

OMB No. 1545-1432

Dear XXXX ,

Pacific Market Research, on behalf of the Internal Revenue Service, would like to ask you to participate in a very important nationwide Customer Satisfaction study of tax professionals for small businesses. The Small Business/Self Employed Business Division (SBSE) of the Internal Revenue Service is undertaking the Customer Satisfaction Survey to better understand the process of filing taxes from the tax professional’s viewpoint. We are enclosing a letter from the IRS which describes the Customer Satisfaction study and asks for your valuable feedback. You have been randomly selected from a Dun and Bradstreet list of tax professionals.

Within the next week an experienced, professionally trained interviewer will be contacting you to ask you to participate in this survey. The telephone interview takes approximately 18 to 20 minutes and will be conducted at a time that is convenient for you. The survey will ask about your experience with 2009 taxes. You absolutely will not be asked for any of your or your clients’ personal information during the survey.

Alternatively, you can contact us via the telephone or email to set up a time to do the survey.

• Via telephone. Feel free to call us toll free at 1-877-271-2300 between 7:00 am and 9:00 pm (Pacific Standard Time) to participate in the telephone survey. If you do choose to call us please use reference #XXXX .

• Via email. You may also send us an email telling us the best time to call you. Again, in the email please use reference #XXXX at survey@pacificmarketresearch.com. We will do our best to honor your time request.

We appreciate your cooperation and willingness to participate in this important market research study. Your cooperation in responding to the survey will help to ensure that you, your clients and other tax professionals receive fair, courteous and timely treatment.

Your responses will be combined with those of other tax professionals and will be reported only in statistical totals. No individual answers will be reported and survey responses will have no effect on individual tax accounts.

If you have any questions about the study please contact Stephanie Nicholson, the IRS Study Coordinator at 1-877-271-2300. If you have questions about the validity of this survey, please contact Dorian Shawcross, IRS Policy Analyst, at 1-202-283-2809. Thank you in advance for your time and willingness to help us improve Customer Service at the IRS.

Sincerely,

Mark Rosenkranz

President