Cs-10-249; Cs-10-260; Cs-10-261; Cs-10-262; Cs-10-263; Cs-10-264; Cs-10-265; Cs-10-266; Cs-10-267; Cs-10-268; Cs-10-269; Cs-11-270; Cs-11-271; Cs-11-272; Cs-11-273; Cs-11-274

Voluntary Customer Surveys to Implement E.O. 12862 Coordinated by the Corporate Planning and Performance Division on Behalf of All IRS Operations Functions

CS-11-271

CS-10-249; CS-10-260; CS-10-261; CS-10-262; CS-10-263; CS-10-264; CS-10-265; CS-10-266; CS-10-267; CS-10-268; CS-10-269; CS-11-270; CS-11-271; CS-11-272; CS-11-273; CS-11-274

OMB: 1545-1432

Document [pdf]
Download: pdf | pdf
Field Exam Conjoint Questionnaire

IRS AUDIT ASSISTOR SURVEY
Welcome to the IRS Audit Assistor Survey. The IRS is interested in understanding your
needs and preferences for getting assistance if you were to be audited by the IRS. Thank
you in advance for your responses.
Thank you for volunteering to take the Field Exam Conjoint Survey. The survey will take
approximately 25 minutes to complete. Your participation is voluntary and your identity
will be kept private.
The Paperwork Reduction Act requires that the IRS display an OMB control number on
all public information requests. The OMB control Number for this study is 1545-1432.
The time estimated for participation in 25 minutes. 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, Tax products Coordinating
Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, Washington, DC
20224.
The questions in this survey have no right or wrong answers. We are simply interested in
your opinions.
Q1. Who is the person in your household most familiar with filing your
individual or business income tax return this past year?
•
•
•
•

Myself (Continue)
Myself and other adult equally (Continue)
Someone else (TERMINATE)
Did not file taxes last year (TERMINATE)

Q2. Are you a tax professional or tax practitioner who prepares taxes for others for a fee?
• Yes (TERMINATE)
• No
Q3. Are you currently employed by the IRS?
• Yes (TERMINATE)
• No
TAX FILING INFORMATION
Q4. When filing your income taxes this past year, did you file only a Form 1040 (either
long or short) with no schedules attached?
• Yes
• No
• Unsure (TERMINATE)

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Field Exam Conjoint Questionnaire

Q5. Are you professionally responsible for filing and ensuring payment of the income
taxes of a small business?
• Yes
• No (and IF Q4=Yes or Unsure, TERMINATE)
• Unsure (and IF Q4=Yes or Unsure, TERMINATE)
Q6. Did you file any of the following tax forms or schedules last year, either for yourself
or for a small business?
(Mark all that apply–Multiple Response)
• Form 1040 with Schedule C to report income or loss from a business you operated
or a profession you practiced as a sole proprietor
• Form 1040 with Schedule E to report income or loss from rental real estate,
royalties, partnerships, S corporations, estates, and trusts
• Form 1040 with Schedule F to report income or loss from farming
• Form 1120 for a U.S. C Corporation, to report the income, gains, losses,
deductions, credits, and to figure the income tax liability of a corporation
• Form 1120S for a U.S. S Corporation, to report the income, gains, losses,
deductions, and credits of a domestic corporation
• Form1065 for a Partnership, to report the income, gains, loses, deductions, and
credits from the operation of a partnership
• Other (TERMINATE IF ONLY SELECTED “OTHER”)
• Not sure/Don’t know (TERMINATE)
• Refused (TERMINATE)
Q6a. [ASK IF Q6=Form 1120, 1120S, 1065] Were the assets reported on your
company’s 2009 income taxes less than $10 million?
• Yes (less than $10 million)
• No ($10 million or more) (TERMINATE)
• Not Sure (TERMINATE)
Q7. [ASK IF Q6=Form 1040 with Schedule C, Form 1040 with Schedule E, or Form
1040 with Schedule F] Is your primary source of income from self-employment, from a
trade, or from a small business as shown on your [insert based on Q6: Schedule
C/Schedule E/Schedule F]?
• Yes (SKIP NEXT QUESTION)
• No (ASK NEXT QUESTION)
Q8. Did you file taxes on behalf of an employer whose primary source of income is
from a trade or from a small business as shown on their [insert based on Q6:Schedule
C/Schedule E/Schedule F]?
• Yes
• No (TERMINATE)

PCG | January 2011

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Field Exam Conjoint Questionnaire

(If terminate show) Thank you for your time. Unfortunately, you are not eligible
for this survey.
[Based on previous questions, those who qualify for the survey should be those
who file one of the SB/SE tax forms for themselves or for a small business and
are not themselves a tax professional.]
DESCRIPTION OF TERMS
[DESCRIPTIONS OF ATTRIBUTES, EXPERIENCE WITH ATTRIBUTE, AND
SATISFACTION WITH ATTRIBUTE MEDIUM LEVEL]
We are going to ask you to think about what you might do if you, your business, or the
small business you represent were audited by the IRS. We want to know when you would
use an audit assistor and what type of assistor you would use.
For this exercise, we’d like you to assume that your current tax professional is not
available to you.
Before we do that, we need to explain a few terms that will be used.
Some of the items described may not be currently available.
Q9. Type of Audit Assistor means the type of person you would use to assist you in
preparing for your tax audit if you would want assistance. These are tax professionals
who have differing degrees of tax knowledge and experience and may or may not be able
to represent you at the IRS audit. Audit assistors also charge a fee, either a flat fee or by
the hour, to handle the audit process.
Tax Attorney
• Description: Attorneys must pass a comprehensive law examination—the bar
exam—before they can practice. Each state has its own rules regulating attorneys.
Tax attorneys are well informed on the application of tax laws and can participate
in and negotiate court cases. They can offer legal analysis that other tax
professionals cannot offer.
• Representation Capabilities: Tax attorneys can represent all types of taxpayers,
can handle all types of tax matters, and can practice before all IRS offices. They
can appear on the taxpayer’s behalf or accompany them to meetings with the IRS.
Discussions between tax attorneys and their clients remain confidential, including
in criminal cases.
• Cost: Generally charge the highest hourly fees of all tax professionals. Rates
usually range from $250 to $500 per hour.
Certified Public Accountant (CPA)
• Description: CPAs have to pass a comprehensive accounting exam in the state in
which they wish to practice, have a college degree, and have experience with a
CPA firm, as determined by each state’s Board of Accountancy. Some, but not

PCG | January 2011

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Field Exam Conjoint Questionnaire

•

•

all, have dealt with the IRS. CPAs tend to have more knowledge about complex
accounting issues and can provide accounting advice.
Representation Capabilities: CPAs can represent all types of taxpayers, can
handle all types of tax matters, and can practice before all IRS offices. They can
appear on the taxpayer’s behalf or accompany them to meetings with the IRS.
Discussions between CPAs and their clients remain confidential except in
criminal cases.
Cost: Fees are less than those of tax attorneys. Rates usually range from $100 to
$300 per hour.

Enrolled Agent (EA)
• Description: Enrolled Agents (EA) are required either to have worked for the IRS
for 5 years or to pass a series of examinations that meet the requirements of the
IRS. Enrolled agents are the only tax professionals that receive their right to
practice from and are regulated by the IRS. To maintain professional status, an
EA must complete a specified number of credit hours each year of continuing
education in tax regulations and accounting methods. All EAs specialize in and
have technical expertise in the field of taxation.
• Representation Capabilities: Enrolled agents can represent all types of
taxpayers, can handle all types of tax matters, and can practice before all IRS
offices. They can appear on the taxpayer’s behalf or accompany them to meetings
with the IRS. Discussions between EAs and their clients remain confidential
except in criminal cases.
• Cost: Fees are less than those of CPAs. Rates usually range from $75 to $150 per
hour.
Unenrolled Return Preparer with No Tax Certification
• Description: Unenrolled return preparers do not have any educational or
certification requirements and no type of license is required. They prepare taxes
and might run their own business, work at a local firm, or work for a national tax
preparation firm.
• Representation Capabilities: Unenrolled return preparer’s representation
capabilities are limited to audits of returns they prepared. If an audit extends
beyond a return they prepared, they can advise, but cannot represent the taxpayer.
• Cost: Fees are less than those of Enrolled Agents. Rates usually range from $25
to $100 per hour.
Q10. Type of Audit Training Audit Assistor Has Had means the type of training in tax
audit issues that the audit assistor received during the course of their tax professional
career. There are three types of training categories described below:
•

General: The audit assistor has received training about what to expect in the audit
process, understands acceptable documentation, and knows how to put together an
audit package.

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Field Exam Conjoint Questionnaire

•

General plus emphasis on my audit issue: The audit assistor has received the
general training in handling audits as already described. In addition, the audit assistor
has received training in your specific audit issue, e.g. vehicle or moving expenses.

•

General plus emphasis on my audit issue plus emphasis on my industry: The
audit assistor has received both general training in handling audits as well as training
in your specific audit issue as already described. In addition, they have received
training in audits for your specific industry.

[FOR PRETESTING ONLY] Q10a. How pleased would you be if the type of training
your audit assistor received was “general plus emphasis on my audit issue” knowing that
the training available ranges from “general” to “general plus emphasis on my audit issue
plus emphasis on my industry”?
Type of Audit
Very
Somewhat Neutral Somewhat
Very
Training
Displeased Displeased
Pleased
Pleased
Audit Assistor
Has Had Ever
General plus
emphasis on
[]
[]
[]
[]
[]
my audit issue
Q11. Hours of Audit Training per Year is the number of hours an audit assistor spent
on training related to audits. The levels presented are: 0 hours, 4 hours, 16 hours, or 40
hours of training.
[FOR PRETESTING ONLY] Q11a. How pleased would you be if your audit assistor had
16 hours of audit training per year, knowing the training hours range from 0 to 40 hours?
Hours of
Audit
Training
per Year
16 hours

Very
Somewhat Neutral
Displeased Displeased

[]

[]

[]

Somewhat
Pleased

Very
Pleased

[]

[]

Q12. Audit Training Provided by IRS describes whether the IRS provided the training
in audit issues (rather than a professional or continuing education organization).
Q13. Years of Audit Experience means the number of years the audit assistor has been
assisting taxpayers with audits. The levels presented are: 3 years, 10 years, or 30 years of
audit experience.
[FOR PRETESTING ONLY] Q13a. How pleased would you be if your audit assistor had
10 years of audit experience, knowing the number of years of audit experience range
from 3 to 30 years?

PCG | January 2011

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Field Exam Conjoint Questionnaire

Years of
Audit
Experience
10 years

Very
Somewhat Neutral
Displeased Displeased
[]

[]

[]

Somewhat
Pleased

Very
Pleased

[]

[]

Q14. Secure Email, File Sharing, and Video Conferencing with IRS describes
whether your audit assistor is able to work and interact with your IRS auditor through a
secure website that enables emails, online sharing of files, and video conferencing.
AUDIT ASSISTANCE CONJOINT PRACTICE QUESTION
Please answer the following practice question to make sure you understand our
explanation of the next task.
Q15. Imagine that you are being audited by the IRS and you need to find a tax
professional to help you with the audit of your small business or self-employed taxes.
For this exercise, please assume that your current tax professional is not available to
you.
You have narrowed your choices down to two. Assume that the only difference between
the two assistors is the number of years of audit experience the audit assistor has had.
One choice is a tax attorney who is trained by the IRS and who has had 30 years of audit
experience. The other option is a tax attorney who is trained by the IRS and who has had
3 years of audit experience. Please select the option that you prefer based on the years of
audit experience.

Use a Tax
Attorney
Audit Training
Provided by IRS?
Yes
Years of Audit
Experience
30 years
[]

Use a Tax
Attorney
Audit Training
Provided by IRS?
Yes
Years of Audit
Experience
3 years
[]

[ASK IF RESPONDED Q15=3 YEARS]
Q15a. You chose the Tax Attorney who has fewer years of audit experience. Are you
sure that you want a Tax Attorney who has not had as many years of audit experience?
Select one answer only.

PCG | January 2011

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Field Exam Conjoint Questionnaire

•
•

Yes, I'm sure that I want to choose the option where the Tax Attorney who is
trained by the IRS has fewer years of audit experience. (Go to Q16)
No, I'm not sure. Ask the question again.

Q15b. (Q15 asked again) Imagine that you are being audited by the IRS and you need to
find a tax professional to help you with the audit of your small business or self-employed
taxes.
For this exercise, please assume that your current tax professional is not available to
you.
You have narrowed your choices down to two. Assume that the only difference between
the two assistors is the years of audit experience the audit assistor has had. One choice is
a tax attorney who is trained by the IRS and who has had 30 years of audit experience.
The other option is a tax attorney who is trained by the IRS and who has had 3 years of
audit experience. Please select the option that you prefer based on the years of audit
experience.

Use a Tax
Attorney
Audit Training
Provided by IRS?
Yes
Years of Audit
Experience
30 years
[]

Use a Tax
Attorney
Audit Training
Provided by IRS?
Yes
Years of Audit
Experience
3 years
[]

CHOICE TASKS FOR IRS TAX AUDIT ASSISTOR
Q16–25. Please assume that you received a letter from the IRS explaining that you are
being audited. After reading the letter, you are concerned you may be liable for as much
as $5,000 in additional taxes. Later, we will ask you about a higher potential tax liability.
You want to contact a tax professional to assist with this audit liability. Each of the next
ten screens will show you four types of audit assistors who can help you through the audit
process, one in each column. Each of the four audit assistors on each screen will have
different characteristics. Please compare all of the four candidates and choose the one you
most prefer.
Your actual experience will likely differ from the specifics we will show you. There is no
right or wrong answer. We are only interested in how you would react to the different
candidates and their characteristics.

PCG | January 2011

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Field Exam Conjoint Questionnaire

For this exercise, please assume that your current tax professional is not available to
you.
[WHEN HOVER OVER ATTRIBUTE; SHOW DESCRIPTION]
[ROTATE ATTRIBUTES UNDER TYPE OF AUDIT ASSISTOR]
Q16–25 (ten similar screens). Suppose the IRS is auditing your small business or selfemployed tax return. Which of the following four types of audit assistors would you ask
to help you if you are concerned you may be liable for as much as $5,000 in additional
taxes?

Type of Audit
Assistor

Tax Attorney
who Can
Represent You
before the IRS
& Costs $250$500 per Hour

Type of Audit
Training Audit
Assistor Has
Had
Hours of Audit
Training per
Year
Audit Training
Provided by
IRS?
Secure
Emailing, File
Sharing, and
Video
Conferencing
with IRS?
Years of Audit
Experience

General

CPA who Can
Represent You
before the IRS
& Costs $100$300 per Hour

Enrolled Agent
who Can
Represent You
before the IRS
and Costs $75$150 per Hour

Unenrolled
Return Preparer
who Has
Limited
Authority to
Represent You
before the IRS
and Costs $25$100 per Hour
General

General plus
emphasis on my
audit issue

0

General plus
emphasis on
my audit issue
and my
industry
40

16

4

No

Yes

Yes

No

Yes

No

Yes

No

3

30

10

10

[]

[]

[]

[]

NONE: I
would do it
myself or use
the help of a
friend or
relative.

[]

Thank you for your answers.

Q26–Q35. Now please imagine you are being audited with a different tax liability. Please
assume that you received a letter from the IRS explaining that you are being audited.

PCG | January 2011

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Field Exam Conjoint Questionnaire

After reading the letter, you are concerned you may be liable for $25,000 or more in
additional taxes.
Again, you want to contact a tax professional to assist with this audit liability. Each of the
next ten screens will show you four types of audit assistors who can help you through the
audit process, one in each column. Each of the four audit assistors on each screen will
have different characteristics. Please compare all of the four candidates and choose the
one you most prefer.
Your actual experience will likely differ from the specifics we will show you. There is no
right or wrong answer. We are only interested in how you would react to the different
candidates and their characteristics.
For this exercise, please assume that your current tax professional is not available to
you.
Q26–Q35 (10 similar screens). Suppose the IRS is auditing your small business or selfemployed tax return. Which of the following four types of audit assistors would you ask
to help you if you are concerned you may be liable for $25,000 or more in additional
taxes?

Type of Audit
Assistor

Tax Attorney
who Can
Represent You
before the IRS
& Costs $250$500 per Hour

Type of Audit
Training Audit
Assistor Has
Had
Hours of Audit
Training per
Year
Audit Training
Provided by
IRS?
Secure
Emailing, File
Sharing, and
Video
Conferencing
with IRS?
Years of Audit
Experience

PCG | January 2011

General

CPA who Can
Represent You
before the IRS
& Costs $100$300 per Hour

Enrolled Agent
who Can
Represent You
before the IRS
and Costs $75$150 per Hour

Unenrolled
Return Preparer
who Has
Limited
Authority to
Represent You
before the IRS
and Costs $25$100 per Hour
General

General plus
emphasis on my
audit issue

0

General plus
emphasis on
my audit issue
and my
industry
40

16

4

No

Yes

Yes

No

Yes

No

Yes

No

3

30

10

10

[]

[]

[]

[]

NONE: I
would do it
myself or use
the help of a
friend or
relative.

[]

Page 9

Field Exam Conjoint Questionnaire

[FOR PRETESTING ONLY] Q35a. Do you have any final comments about audit
assistance?
___________________________________________________________
___________________________________________________________

[FOR PRETESTING ONLY] Q35b. How difficult was this task to complete?
•
•
•
•

Not at all difficult
Not very difficult
Somewhat difficult
Very difficult

[FOR PRETESTING ONLY] [IF Q35b=Somewhat difficult OR Very difficult]
Q35c. What was particularly difficult for you?

___________________________________________________________
PREPARING TAXES
Now we have some questions about your recent tax experiences.
Q36. Who prepared your most recent tax return? Was it: [select only one]
•
•
•
•
•

Me (myself)
Someone else in my business
A paid preparer (such as an accountant, CPA, Enrolled Agent,
or National Chain)
An Unpaid preparer (friend, relative, colleague, or IRS
representative at a Volunteer Tax Assistance site)
Other, specify ______

Q37. [ASK IS ANSWERED “ME” IN Q36] Did you use tax preparation software?
• Yes
• No
• Unsure
Q38. [ASK IF SELECTED PAID PREPARER IN Q36] What type of paid preparer did
you use? [select only one]

PCG | January 2011

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Field Exam Conjoint Questionnaire

•
•
•
•
•
•
•

CPA
Enrolled Agent
Tax attorney
Unenrolled tax preparer without specific tax
preparation certification
National tax preparation firm
Other
Unsure

Q39. Did you electronically file (e-file) your most recent tax return?
• Yes
• No
Q40. (IF SELECTED PAID PREPARER IN Q36) When you paid for tax preparation,
did you also pay extra for audit protection, which is a nominal fee you pay upfront to
receive free assistance in the event of an audit? [select only one]
•
•
•

Yes
No
Unsure

Q41. What was the cost for audit protection?
__________dollars
AUDIT EXPERIENCE
Q42. Have any of your tax returns been audited in the past three years? (programmer,
first three are multiple response)
• Yes, in-person audit with IRS examiner at my or (my tax professional’s) place of
business (go to Q43)
• Yes, in-person audit with IRS examiner at IRS office (go to Q43)
• Yes, correspondence/mail audit with no in-person contact with IRS examiner (go
to Q43)
• No (go to Q50)
• Not sure (go to Q50)
Q43. How many issues or items did the audit cover?
• 3 or fewer
• 4 or 5
• 6 or more
• Not sure
Q44. What issues triggered the audit of your return? Please mark all that apply.
• Wages interest or dividend income
• Capital gains/losses

PCG | January 2011

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Field Exam Conjoint Questionnaire

•
•
•
•
•
•

Business income or expenses
Itemized deductions
Home office deduction
Rental income/expenses
Something else, specify ________
Not sure

Q45. Did you have a tax professional help you in any way with your most recent audit or
did you handle it all on your own?
• Tax professional helped with audit (go to Q46)
• Handled audit on my own (go to Q49)
Q46. Which type of tax professional helped you?
• CPA
• Enrolled Agent
• Tax attorney
• Unenrolled tax preparer without specific tax
preparation certification
• National tax preparation firm
• Relative or friend (go to Q49)
• Other, specify ______ (go to Q49)
• Unsure (go to Q49)
Q47. Did you have to pay for this audit assistance?
• Yes
• No
Q48. (IF PAID FOR ASSISTANCE) What was the total cost for this audit assistance?
_______dollars
Q49. What was the outcome of your audit?
• $1 to $5,000 increase in taxes
• $5,001 to $10,000 increase in taxes
• $10,001 to $20,000 increase in taxes
• $20,001 to $30,000 increase in taxes
• Over $30,000 increase in taxes
• I did not owe money, and the return was accepted as filed (no change)
• Audit led to a decrease in the amount of my taxes (received a refund)
• The audit is not resolved
• Not sure
DEMOGRAPHIC QUESTIONS
Q50. Do you use accounting software to maintain your business finances?

PCG | January 2011

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Field Exam Conjoint Questionnaire

•
•

Yes
No

Q51. (ASK IF FILED FORMS 1120, 1120S, 1065 in Q6) Which of the following best
describes your company’s gross revenues this past year?
• Less than $50,000
• $50,000 but less than $500,000
• $500,000 but less than $1 million
• $1 million but less than $10 million
• $10 million or more
• Not sure
• Refuse
Q52. (ASK IF FILED FORM 1040 with Schedules C, E, or F in Q6) What were your
gross receipts or rentals from all sources reported on your 1040 this past year. Was it…?
• Less than $50,000
• $50,000 but less than $250,000
• $250,000 but less than $500,000
• $500,000 but less than $1 million
• $1 million but less than $10 million
• $10 million or more
• Not sure
• Refuse
Q53. What is your main type of business or service provided?
• Construction
• Farming
• Financial services
• Food and beverage
• Healthcare
• Manufacturing
• Real estate
• Retail sales
• Technology
• Wholesale sales and distribution
• Other services
• Something else
• Not sure
Q54. Would you describe yourself primarily as…?
• A business owner (includes general or limited partner)
• A self-employed contractor

PCG | January 2011

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Field Exam Conjoint Questionnaire

•
•
•

An employee of a company that you do not own
Other
Not Sure

You have reached the end of the survey. Thank you for participating in this research.
Your feedback is very valuable.

PCG | January 2011

Page 14

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express those opinions fully confident that KnowledgePanel is committed to
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your consent, nor will we ever try to sell you anything.
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File TitleIRS AUDIT ASSISTOR SURVEY
Authormcarson
File Modified2011-02-17
File Created2011-02-17

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