oversight

Tax Administration: Monitoring the Accuracy and Administration of IRS' 1989 Test Call Survey

Published by the Government Accountability Office on 1990-01-04.

Below is a raw (and likely hideous) rendition of the original report. (PDF)

                                                                                                                               ?
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      GAO                                      ’ ”                        Report to the Chairman, $ubcommittee
                                                                          on Commerce, Consumer, and Monetary
                                                                                                                               /
                                                                                                                               :I
                                                                          A ff’ai rs, Committee on Government                  i
                                                                          Opwat;ions, House oi‘ Representatives                1
--~                 _“.___.-..^“l___.~_             -ll -l.l--l.l   -I~




.January 0 1990
                                                                          TAX
                                                                          ADMINISTRATION
                                                                          Monitoring the
                                                                          Accuracy and
                                                                          Administration of IRS’
                                                                          1989 Test Call Survey
     4                                                                                                 7-
‘i                 United States
         0         General Accounting Office
                   Washington, D.C. 20648


CLA                General Government Division

                   B-234202
                   January 4,199O

                   The Honorable Doug Barnard, Jr.
                   Chairman, Subcommitteeon Commerce,
                     Consumer, and Monetary Affairs,
                   Committee on Government Operations,
                   Houseof Representatives
                   Dear Mr. Chairman:

                   This report respondsto your request that we evaluate the Internal Reve-
                   nue Service’s (IRS) administration of its Integrated Test Call Survey Sys-
                   tem (ITC!SS) during the 1989 tax filing season.ITCSS was designedto
                   measure the quality of service IRSprovides through its toll-free tele-
                   phone system- a nationwide system in which IRS assistors answer tax-
                   payers’ telephone inquiries. To accomplish this purpose, IRSdesigneda
                   survey sample to produce statistical estimates on the accuracy of its tel-
                   ephone assistors in answering a set of 62 tax law test questions. These
     /             test questions were developed for tax law areas in which IRSdetermined
                   that individual taxpayers commonly make inquiries when preparing
                   their tax returns. IRS administered the test by placing anonymous calls
                   to its telephone assistors and scoring their responsesto the test
                   questions.
                   You requested that we report to you on IRS’ administration of its 1989
                   test call survey and on the validity of the statistical estimates produced
                   during the test. To respond to your request, we monitored and indepen-
                   dently scored a statistically valid random sample of IRS test calls. As
                   you know, we worked with IRS to develop ITCSS and mutually agreed in
                   advance on what constituted a correct answer for each question. This
                   report evaluates the validity of IRS’ overall national accuracy rate.
                   Appendix I provides selectedITCS!3 filing seasonresults for IRS regions
                   and call sites and by major tax law categoriesfor individual taxpayers.

                   This report updates and supplements the preliminary results of our
                   work, which we reported in testimony before your Subcommittee on
                   March 16,1989. We did our work from January 1989 to August 1989
                   using generally acceptedgovernment auditing standards.

                   IRS’overall ITCSS results for the 1989 tax filing seasonshowed that IRS
Results in Qrief   telephone assistors responded correctly 62.8 percent of the time to the
                   survey’s tax law test questions. On the basis of our monitoring of a sta-
                   tistically valid random sample of test calls, we agreewith the overall


                   Page 1                                      GAO/GGD-90-36   IRS’ Test Call Survey
                                                                                          -,
            B-234202




            telephone assistanceaccuracy rate IRS reported. Also, overall, IRS fairly
            administered its test call survey. With few exceptions, IRS test callers
            (Taxpayer Service employeesresponsible for making the test calls)
            asked tax law test questions in a fair manner and scored telephone assis-
            tors’ responsesobjectively and accurately.
            The test question scoring criteria for correct assistor responseswe used
            in our assessmentare those on which we and IRSmutually agreed.Dur-
            ing the filing season,however, IRS reported a higher ITCSS accuracy rate
            that was basedon more liberal scoring criteria with which we did not
            agree.IRS’ deviation from the agreed-uponscoring criteria in reporting
            assistor accuracy was the subject of your March 16,1989, hearing. In
            July 1989, the Assistant Commissioner (Taxpayer Service) said that for
            the 1990 filing season,IRS would only report accuracy rates that were
            based on scoring criteria mutually agreedupon by IRS and us.
 ,
            Becauseour tax laws are complicated, taxpayers often need assistance
B&kground   in understanding the tax laws and in preparing their tax returns. The
            principal vehicle IRS’ Taxpayer Service Division usesto assist taxpayers
            is a toll-free telephone program. IRS has assistedtaxpayers through this
            program for over two decades.Historically, IRS has consideredtelephone
            assistanceto be the most efficient method of helping taxpayers. Accord-
            ingly, it has devoted substantial staff resourcesto telephone assistance
            and encouragestaxpayers to use the telephone as a means of getting
            answers to their tax law questions.

            During the 1989 tax filing season,IRS employed over 6,000 telephone
            assistors at 32 telephone sites. These assistors answered about 18.8 mil-
            lion taxpayer calls on individual and businesstax law issues,procedural
            issues,and account-related matters. IRS’ telephone assistors are primar-
            ily composedof two groups- frontline and backup assistors. Frontline
            assistors initially take taxpayers’ calls and, if they are unable to answer
            the taxpayers’ questions, refer them to backup assistors who usually
            have more experience and expertise.
            Over the past 2 years, both Congressand the public have raised con-
            cerns over the quality of the responsesassistorshave provided to ques-
            tions designedto test their tax law knowledge. For the 1988 filing
            season,we did our sixth survey of assistors’ tax law knowledge and




            Page 2                                       GAO/GGD-90-30 IRS’ Test Call Survey
     c



*-   -1
           B-234202




          reported that they provided correct responsesto our questions 64 per-
          cent of the time and incorrect responses36 percent of the time.1Also
          during the 1988 filing season,IRS implemented ITCSS and found that
          assistors correctly respondedto its test questions over 70 percent of the
          time. IRSexpressedits belief that both our test results and its own indi-
          cated an unacceptably low rate of assistor accuracy.
          For the 1989 filing season,the Subcommittee indicated interest in our
          working with IRS to develop a reliable testing system that we could mon-
          itor and that would avoid the need for IRS and us to do separate tests.
          Accordingly, we worked with IRS to develop ITCSS and a monitoring sys-
          tem that would enable us to conclude whether or not IRS properly admin-
          istered ITCSS and accurately reported on its assistors’ performance.
          The centerpiece of ITCSS is a 62-question test covering what IRS identified
          as the sevenmajor individual tax law categoriesin which taxpayers ask
          questions. As shown in table 1, these 7 tax law categoriescontained 32
          subcategoriesof tax law.




          ‘Tax Administration: Accessibility, Timeliness, and Accuracy of IRS’ Telephone Assistance Program
          (GAO/GGD-89-30, Feb. 2, 1989).



          Page 3                                                     GAO/GGD-30-36 IRS’ Test Call Survey
                                           B-234202




Tabid 1: individual Tax Law Categories and Subcategories Tested by IRS - 1989 IRS Test Call Survey


            Filing information                                          Pensions/Deferred Compensation
               l  Filing Requirement                                      l Pension & Annuity Income
               l  Estimated Tax                                           l All IRA Inquiries
                                                                         l  Other Retirement Plans
            Dependents/Exemptions/Fiiing    Status                       l  Taxation of Social Security Benefits
              l Dependents                                               l  Lump Sum Distribution
             l  Personal Exemptions
             l  Filing Status - Head of Household                      Adjustments/Deductions
             l  Filing Status - Other                                    l Employee Business Expense
                                                                         l Other Adjustments to Income
            lndlviduai income                                            l Medical & Dental Deductions
              l  Wages, Alimony, & Unemployment                          l Tax Deductions
                 Compensation                                           l  Interest Deductions
              l  interest & Dividend income, Sch. 6                     . Miscellaneous Deductions
              l  Taxable Refunds & Other income                         l  Gifts to Charity
              l  Non-Taxable income
                                                                       Tax Computation/Credits/Payments
            Capltal Gains ELLosses                                        . Standard Deduction
              l Schedule D                                               l  Itemized vs Standard Deduction
             l  Sale/Exchange of Residence                               l  Child & Dependent Care Credit
              l Other Gains/Losses                                       l  Self-Employment Tax
                                                                         l  Earned Income Credit
                                                                         l  Other Credits/Taxes/Payments
                                                                         l  Supplemental Medicare Premium



                                           Source: Internal Revenue Service


                                          We reached agreement on the 62 test questions that comprised the test
                                          and on two specific categoriesof correct responses:(1) correct and (2)
                                          correct and complete. A correct answer was the minimal standard IRS
                                          expected its telephone assistors to meet and we, therefore, focused our
                                          monitoring to determine whether ITCSS accurately measured assistors’
                                          responsesagainst that standard. Answers that exceededthis standard
                                          would be classified as correct and complete, but they would also be con-
                                          sidered as correct for monitoring and scoring purposes. It was agreed
                                          that all other answers would be scored as incorrect, meaning that the
                                          telephone assistor’s answer could lead taxpayers to a wrong result on
                                          their tax return. Appendix III provides examples of selectedITCSS test
                                          questions and the responsesrequired for both categoriesof correct
                                          responses.


                                          Page 4                                               GAO/GGD-90-36 IRS’ Test Call Survey
                                              0.234202




                                              IRS administered its test by having test callers (1) place anonymous calls
                                              to telephone assistors located at 29 telephone sites located within the
                                              continental United States and (2) score assistors’ responsesto the test
                                              questions. During an 1l-week period beginning February 6, 1989, eight
                                              test callers completed and scored 14,876 ITCSS test calls. Figure 1 shows
                                              the geographic distribution of these 29 call sites. For various technical
                                              and administrative reasons,IRS did not include three telephone sites in
                                              its test-Alaska, Hawaii, and Puerto Rico.

F&e       1: Locations of Toll-Free Telephone Sites IRS Surveyed - 1989 IRS Test Call Survey



      : BeattIe, WA                                                                                            Detroit, MI
      ;   Portland. OR                                                                                         Buffalo, NY
          St. Paul, MN                                                                                         Cleveland, OH
          Milwaukee, WI                                                                                        Boston, MA
          Chicago, IL                                                                                          Brooklyn, NY
          Oakland, CA                                                                                          Newark, NJ
          Denver. CO                                                                                           Philadelphia, PA
          El Monte, CA                                                                                         Baltimore, MD
          Phoenix, AZ                                                                                          Pittsburgh, PA
          Omaha, NE                                                                                            Richmond, VA
          Des Moines, IA                                                                                       Cincinnati, OH
          St. Louis, MO                                                                                        Nashville, TN
          Indianapolis. IN                                                                                     Atlanta, GA
      ~ Dallas, TX                                                                                             Jacksonville, FL
          Houston, TX



                                             Source:   Internal   Revenue   Service


                                              To monitor the validity of IRS’ overall test and to comment on its accu-
Objectives, Scope,and                         racy results, we listened in on and independently scored 577 randomly
Methodology                                   selectedITCSS test calls during an 8-week period of the tax filing season
                                              and compared our scoresfor those questions and answers to IRS’ scores.
                                              We basedour scoring on the scoring criteria to which we had mutually
                             *                agreed with IRS.Those criteria established specific acceptablecombina-
                                              tions of required assistor probes for factual information and/or
                                              responsesthat neededto be present in the conversation for the response
                                              to be considered correct.


                                              Page 5                                           GAO/GGDQO-36 IRS’ Test Call Survey
                     5234202




                     Our monitoring sample was randomly selectedfrom IRS’ test call survey
                     plan. Overall, our sample called for us to monitor 830 test calls, covering
                     all test callers, time periods, and test questions. We calculated that this
                     sample size would allow us to report our accuracy results for the period
                     at the 95percent level of confidence with a sampling error of plus or
                     minus 2.6 percent. However, we were unable to monitor and score 244
                     test calls primarily becauseof (1) deviations from IRS’ calling schedule,
                     (2) the inability of test callers to complete calls to the telephone sites,
                     and (3) occasionalproblems with our monitoring equipment. In addition,
                     we dropped nine calls from our sample becausetest callers deviated
                     from the agreed-uponquestion scripts, thereby affecting the outcome of
                     the call. Accordingly, the reduction in our sample size causedour sam-
                     pling error to increaseto plus or minus 4.4 percent at the 95-percent
                     level of confidence.

                     Wemonitored how well IRS administered its test and discussedthe devel-
                     opment of and planning for the test with IRS officials in the Taxpayer
                     Service and Statistics of Income Divisions and with the project manager
                     of the contractor IRS selectedto develop and implement ITCSS' computer-
                     ized scoring responseprogram. Our objectives, scope,and methodology
                     are discussedin additional detail in appendix II.

                     Our monitoring results showed that IRS telephone assistors correctly
ITCSSProduced a      answered 391 of the 577 tax law test questions. For the same 577 test
Valid Indicator of   calls, IRSscored 377 of them as correct. Using the samemethod as IRS to
Overall Assistor     statistically weight our scoring, our results show a 67.2-percent IRS tele-
                     phone assistanceaccuracy rate compared to IRS’ accuracy rate for the
Performance          monitored calls of 65.8 percent. The difference in these rates is not sta-
                     tistically significant and, therefore, the overall 62.8-percent accuracy
                     rate IRS reported for all ITCSS calls can be relied upon as a valid indicator
                     of assistors performance.
                     The variance in our and IRS' scoring of test calls was due primarily to
                     differences in interpretation as to the adequacy of assistors’ probes and
                     responses.Probing is important becausetaxpayers who call with ques-
                     tions usually are not sufficiently familiar with the tax laws to know
                     what information assistors need to answer their questions. Without
                     knowing certain facts about a taxpayer’s situation or status, assistors
                     cannot be certain that the responsethey give would actually apply to
                     the taxpayer. Assistors, therefore, must elicit that information from the
                     taxpayer or provide a conditional response.



                     Page 6                                        GAO/GGBQ@-36 IRS’ Test Call Survey
                                            B234202




-   --I-

                                             Generally, assistor probes and responsesclearly met or failed to meet
                                            the ,agreed-uponscoring criteria for a correct response.However,
                                            instances occurred where assistors’ probes and responsesvaried some-
                                            what from predetermined acceptableprobes and responses;therefore,
                                            judgments had to be made on whether the responsesexpressedwere
                                            acceptable.On 60 monitored calls, or about 10 percent of our sample, we
                                            disagreed with IRS test callers as to whether a given probe or response
                                            fully met the scoring criteria, For 38 of the 60 calls, we scored the
                                            responsesas correct and IRSscoredthem as incorrect. For the other 22
                                            calls, we scored the assistors’ responsesas incorrect, but IRS scoredthem
                                            as correct.
                                            Figure 2 shows IRS’ overall telephone assistor accuracy rate for ITCSS
                                            during the 1989 tax filing seasoncompared to IRS’ and our results for the
                                            sample of test calls we monitored.

Figure 2: IRS’ Overall Tort Rerultr
Co:mpared to GAO- and IRS-Monltored
Telt Call Results for the 1989 Tax Filing   75   Percent Correct
Searon
                                            70

                                            65

                                            60

                                            65

                                            SO

                                            45

                                            40




                                            Correct Answer Rate


                                            Our scoring of assistors’ responsesto the 577 monitored test calls was
                                            based on scoring criteria that we and IRS mutually devised. As discussed


                                            Page 7                                     GAO/GGD-90.36 IRS’ Test Call Survey
   !                                                                                                               r

                                                                                                               .
   I                  B224202




                      in our March 1989 testimony before the Subcommittee,2IRS also reported
                      a higher accuracy rate that was basedon more liberal scoring criteria
                      than those on which we had agreed.About 2 weeks after the start of the
                      test, IRSdetermined that, for certain questions, assistors were providing
                      answers that IRS believed were “not wrong” but failed to meet our
                      agreed-uponstandards for correct answers. IRS officials said that it
                      would be unfair to imply to Congressor the public that assistors were
                      providing wrong answers if that advice would not necessarily lead tax-
                      payers to file inaccurate tax returns. Thus, IRS devised another category
                      of response-“right” answers- that failed to meet minimal standards
                      but which it proposed to add to the “correct and complete” and “cor-
                      rect” categoriesin reporting accuracy statistics.
                      We did not agreeto IRS’ revision of the scoring criteria. In our opinion,
                      the responsesIRS categorized as “right” were incomplete and potentially
                      misleading and would increase the likelihood that taxpayers following
                      such advice would make errors. For example, to defer the capital gains
                      tax on the sale of a principal residence,a taxpayer must replace and
                      occupy a new residencewithin a specified time period. IRS considered an
                      answer as “right” if only the time period for replacement was provided.
                      We consideredthe answer as incomplete and potentially misleading
                      becauseof the tax consequencesthat would result if the taxpayer did
                      not meet the occupancy requirement. In July 1989, the Assistant Com-
                      missioner (Taxpayer Service) said that for the 1990 filing seasonIRS
                      would only report assistor accuracy rates that were basedon mutually
                      agreed-uponscoring criteria.

                      For the 1989 tax filing season,IRS fairly administered its test call sur-
Cohclusion            vey, and we agreethat its reported overall 62.8-percent assistor accu-
                      racy rate is reliable. For the sample of ITCSS test calls that we monitored,
                      the difference in the accuracy rates for correct answers between our
                      scoring and IRS’ scoring of those calls was not statistically significant.
                      Thus, we believe that with periodic oversight the test call system admin-
                      istered by IRS can be used as the principal monitor of its assistors’
                      performance.

                      In providing commentsto this report, the Commissionerof the Internal
Agency Comments and   RevenueService said that he was not satisfied with the telephone assis-
Our Evaluation        tance accuracy rate that IRS achieved in 1989 and that one of his major
                      %S’ Telephone Assistance Program (GAO/T-GGD-89-13, Mar. 16,1989).



                      Page 8                                               GAO/GGD-W-36 IRS’ Test Cdl Survey
B-234202




goals is to improve this accuracy rate in 1990. The Commissioner agreed
with our findings but recommendedthe deletion of the table that pre-
sents accuracy rates for each IRS call site. He believes that becausethe
sample size of the data pertaining to each call site is smaller than
national or regional sample sizes,the confidence interval associated
with any call site accuracy range is too wide to be meaningful (see app.
IV).
As discussedon page 13, we agreethat call site accuracy rate ranges are
wider than for national or regional accuracy rate ranges. However, the
potential variance in the accuracy of call site data varies from plus or
minus 4.95 percent to plus or minus 6.4 percent-a range we believe
useful for comparisons of call site performance. To mitigate the Commis-
sioner’s concernsand to permit reader perspective, we added to the call
site data table the accuracy rate ranges for each call site.

As arranged with the Subcommittee,we are sending copies of this report
to the Commissionerof Internal Revenueand other interested parties.
We will make copies available to others upon request.

The major contributors to this report are listed in appendix V. Please
contact me on 272-7904 if you or your staff have any questions concern-
ing the report.

Sincerely yours,




Paul L. Posner
Associate Director, Tax Policy and
  Administration Issues




Page 9                                    GAO/GGD-90-36 IRS’ Test Call Survey
Cdntents


Letber

                        ITCSSAccuracy Rate Reflects Overall Quality of IRS
                            Telephone Service Provided to Taxpayers
                        Analysis of SelectedData                                                  13

    g Seasonby Tax
    Category, Region,
and Call Site
Appendix II                                                                                      24
Objectives, Scope,and
Methodology
Appendix III                                                                                     26
SelectedITCSSTest       Sample Question 1                                                        26
                        Sample Question 2                                                        27
Questions and
Required Responses
Appendix IV                                                                                      29
Cornments From the
Internal Revenue
Service
Appendix V                                                                                       30
Major Contributors to
This Report
Related GAO Products                                                                             31

Tables     u            Table I. 1: Estimated Regional Accuracy Rates and                        15
                            Accuracy Rate Ranges- 1989 IRS Test Call Survey
                            Results


                        Page 10                                  GAO/GGD-90-30 IRS’ Test Call Survey



                                             ‘,
          Contents




          Table 1.2:Estimated National Accuracy Rates and                             17
              Accuracy Rate Rangesby Tax Law Category - 1989
              IRS Test Call Survey Results
          Table 1.3:Estimated Regional Accuracy Rates and                             20
              Accuracy Rate Rangesby Tax Law Category - 1989
              IRS Test Call Survey Results
          Table 1.4:Accuracy Rate Rangesfor IRS Toll-Free                             22
              Telephone Sites - 1989 IRS Test Call Survey Results

Figures   Figure 1.1:IRS’ National Level Accuracy                                     12
 ,        Figure 1.2:Distribution of 62 Tax Law Questionsby Tax                       14
              Law Category
 I        Figure 1.3:Estimated Regional Accuracy Rates                                15
 I        Figure 1.4:Estimated National Accuracy Rates by Tax                         16
              Law Category
          Figure 1.5:Estimated Regional Accuracy Rates by the Tax                     18
              Law Categoriesof Filing Information, Exemptions,
              Individual Income, and Capital Gains
          Figure 1.6:Estimated Regional Accuracy Rates by the Tax                     19
              Law Categoriesof Pensions,Adjustments to Income,
              and Tax Computation




          Abbreviations

          IRS        Internal RevenueService
          ITCSS      Integrated Test Call Survey System


          Page 11                                    GAO/GGD-90-36 IRS’ Test Call Survey
Appendix I                                                                                                 ,

tipgrakd Test Cdl Survey SystemResultsfor-
th/e 1989 Tax F’iling Seasonby Tax Law
C&gory, Region,and Call Site
ITCbSSAccuracy Rate      The Integrated Test Call Survey System was developed by IRS to more
                         accurately measurethe accuracy of IRS responsesto taxpayer telephone
Reflects Overall         inquiries. Accuracy measurement is important becauseIRS believes that
                         the higher the telephone assistanceaccuracy rate the better the quality
                         of service it provides to the public.

Pr@ided to Taxpayers     The 1989 test call survey system was designedby IRS to place 1,488 test
                         calls per week for 11 weeks to 29 of its 32 call sites throughout the
                         United States. Each test call came from a group of 62 questions dealing
                         with tax law issuespertaining to individuals. All test questions were
                         derived from tax law categoriesin which IRS believes most taxpayers
                         ask questions. To be credited with a correct response,ITCSS implementa-
                         tion guidance directed that each IRS telephone assistor in the 29 toll-free
                         telephone assistancecall sites nationwide (1) obtain relevant facts from
                         the taxpayer as necessarybefore attempting to give an answer and (2)
                         ensure that an answer was tailored to satisfy the taxpayer’s needs.


O&all National Level     From February 6, 1989, to April 21, 1989, IRS National Office test callers
ITCSS Accuracy Results   completed and scored 14,876 test calls. Figure I.1 shows the national
                         level accuracy results for these test calls.




                                                                 Number of Test Calls Scored as
                                                                 Incorrect (5,534)

                                                                 Number of Test Calls Scored as Correct
                                                                 (9,342)




                         Page 12                                      GAO/GGLMO-36 IRS’ Test Call Survey
  .



                        Appendix I
                        Integrated Test Call Survey System Resulte
                        for the 1989 Tax Filing Season by Tax Law
                        Category, Region, and Call Site




  I

                        The data presented in this section represent selectedresults obtained by
Arhalysis of Selected   IRS during its 1989 tax filing seasontest call survey sample. We should
D&a                     point out that our monitoring sample was designedto evaluate the valid-
                        ity of IRSoverall national accuracy rate, not the accuracy of IRS' statisti-
                        cal results at the tax law category, region, or call site levels. It should be
                        expected that ITCSS results by categories,regions, and call sites have
                        larger sampling errors than the overall ITCSS results becauseit is a com-
  I                     mon statistical property that a subsectionof a sample has more variabil-
                        ity than the whole sample.
                        Accuracy rates are estimated becausethey are drawn from a statistical
                        sample of test calls. Each estimate has a range of precision, or confi-
                        denceinterval, associatedwith it. The size of this accuracy rate range
                        varies by the size of the test call sample used to produce the confidence
                        interval. Therefore, the variability of accuracy rate ranges and esti-
                        mated accuracy rates relating to the tax law category, regional, and call
                        site data tables and figures that follow is the result of differing sample
                        sizesassociatedwith each level of data. For example, tax law category
                        and regional data were based on larger sample sizesthan the call site
                        sample sizesand, therefore, produced narrower confidence intervals.
                        The narrower the interval the higher the probability that the estimated
                        accuracy rate approximates the actual accuracy rate. All data ranges
                        shown in this section have been calculated to express the results at the
                        g&percent level of confidence.


Percentage of ITCSS     The 6‘2tax law questions comprising IRS' test call survey covered seven
Questions by Tax Law    tax law categoriesin which IRS determined that taxpayers commonly
                        made telephone inquiries. Figure I.2 shows the distribution of the test
Wegory                  call questions acrossthe seventax law categories.




                        Page 13                                       GAO/GGD90-36 IRS’ Test Call Survey
                                          Appendix I
                                          lutegrated Test Call Survey System I&w&a
                                          for the 1988 Tax Filing Season by Tax Law
                                          Category, Region, and Call Site




Flgurip 1.2: Distribution of 62 Tax Law
Qus+ions by lax Law Category
                                                                                      Tax Computation (15 questions)



                                                                r7%                   Filing Information (4 questions)




                                          ‘c        24%                               Exemptions (7 questions)


                                                                                      Individual Income (8 questions)


                                                                                      Capital Gains (6 questions)


                                                                                      Pensions (10 questions)



                                                    I                                 Adjustments to Income (12 questions)



Estimated Accuracy Rates                  Figure I.3 shows the estimated accuracy rates achieved by each IRS
for’ IRS Regions                          region, and table I.1 shows the specific accuracy rate range associated
                                          with each region’s estimate. These data indicate that the Central Region
                                          accuracy rate clearly exceededboth the North Atlantic and Mid-Atlantic
                                          Regions’ accuracy rates.




                                          Page 14                                          GAO/GGD99-36 IRS’ Test Call Survey
                                           Appendix I
                                           Int@ratxxl Test Call Survey System IUxmlts
                                           for the l&3@Tax IWng Season by Tax Law
                                           Catego~‘& Region, and Call Site




Flgr/re 1.3: Estimated Regional Accuracy
                                                  Estimated Percent Correct




                                              IRS R-ions    and Natlonrl Accuracy Ratn


Table 1.1: Estimated Reglonal Accuracy
Rater and Accuracy Rate Ranger -           Figures in percent
1989 IRS Teat Call Survey Rerultr                                                          Estimated
                                                                                            accuracy              Accuracy
                                           IRS region                                            rate            rate range
                                           Central                                                67.7          64.9   -   70.6
                                           Mid-Atlantic                                           61.4          58.6   -   64.2
                                           Midwest                                                63.7          61.3   I   66.1
                                           North Atlantic                                         59.2          55.7   -   62.6
                                           Southeast                                              62.7          59.7   -   65.8
                                           Southwest                                              62.7          59.8   -   65.7
                                           Western                                                62.6          59.8   -   65.5
                                           Source: Internal Revenue Service




                                           Page 15                                       GAO/GGD90-36 IRS’ Test Call Survey
                            Appendix I
                            Integrated Test Call Survey System Results
                            for the 1989 Tax Filing Season by Tax Law
                            Category, Region, and Call Site




-_~       -   -~
Estimated National and      Figure I.4 shows the estimated accuracy rates achieved by IRStelephone
Re ‘ional Accuracy Rates    assistors within each tax law category, and table I.2 shows the accuracy
                            rate range data associatedwith these estimates. These data illustrate
by ax Law Category          that telephone assistors clearly had the most difficulty providing correct
      I                     responsesto questions dealing with capital gains.


Rate+by Tax Law Category
                            l(w)    btlmatad   Porcent Correct

                             so



                             7o-l

                             60

                             60

                             40

                             30

                             20

                             10

                               0




                           Tax Law Catqorir




                            Page 16                                      GAO/GGD90-30 IRS’ Test CaU Survey
                                            Appendix I
                                            Integrated Test Call Survey Syetemlbsuh.s
                                            for the 1989 Tax Filing Gleasonby Tax Law
                                            C&e&tory, Reeion, and Call Site




Tal      1.2: Estimated Natlonal Accuracy
Ral and Accuracy Rate Range8 by Tax         Figures in percent
La\iv Category - 1989 IRS Tort Call                                                        Estimated
8Ul ey AlwJltr                                                                              accuracy             Accuracy
    ”                                       Tax law category                                     rate           rate range
      II                                    Filing Information                                   68.3          65.3   -   71.3
                                            Exemptions                                           66.7          63.6   -   69.8
                                            Individual Income                                    62.7          59.6   -   65.8
                                            Capital Gains                                        44.9          41.3   -   48.5
                                            Pensions                                             65.3          62.4   -   68.2
                                            Adjustments to Income                                59.8          56.9   _   62.7
   /                                        Tax Computation                                      67.7          65.3   -   70.1
                                            Source: Internal Revenue Service

                                            Figures I.6 and I.6 show the estimated accuracy rates, and table I.3
                                            shows the corresponding accuracy rate ranges for each IRS region in
                                            each tax law category. For purposes of comparison, we have included
                                            national accuracy rates and ranges for the sametax law categories.




                                            Page 17                                     GAO/GGD40-36 IRS’ Test Call Survey
-
                                                Integrated Test Cdl Survey System Resulta
                                                for the 1989 Tax Filing Season by Tax Law
                                                Category, Reldon, and Call Site




ii
W          1.5:Estimated Regional Accuracy Rates by the Tax Law Categorleb of Filing Information, Exemptions, Individual Income,
ant        pital Oalns
100        tlmrtod Pwconl Cormct

 so


 so


 70


 so


 so


 40


 so


 20


 10

    0




      IRS Reglorm and Ntilonal Accuracy Rater

                   Flllng lnfonation
                   Exemptlone
                   Individual Income
               I
               I   Capltal Gain8




                                                Page 18                                          GAO/GGD-SO-36 IRS’ Test Call Survey
-                                            Appendix I
                                             lntegratad Teat Call Survey System Results
                                             for the 1989 Tax FYUngSeason by Tax Law
                                             Category, IlegIon, and Call Site




rFig
 COI  8 1.6: Estimated Regional Accuracy Rates by the lax Law Categories of Pensions, Adjustments to Income, and Tax
      ,utatlon
100   Eetlmrtod Porcont Correct




m




  ‘IRS Roglons and National Accuracy Rates


      III     Pensions
              Adjustments to Income

 ‘I           Tax Computation




                                             Page 19                                        GAO/GGD99-36 IRS’ Test Call Survey
                                          Appendix I
                                          Integrated Test Call Survey System Results
                                          for the 1989 Tax Filing Season by Tax Law
                                          Category, Region, and CaU Site




Tab14 1.3: Estimated Regional Accuracy Rates and Accuracy Rate Ranges by Tax Law Category - 1989 IRS Test Call Survey
Rt3fiUh



                                                                                            Estimated              Accuracy
Tax I __
      w.-..-..._
         category
              __..._
                 -... - ..___--~--        IRS region                                     accuracy rate            rate range
Frling information                        Central                                                  74.1          66.7    -    81.5
                                          Mid-Atlantic                                             66.1          58.6    -    73.6
                                          Midwest                                                  66.6          60.0    -    73.2
          1
                                          North Atlantic                                           66.2          57.1    -    75.3
                                          Southeast                                                70.5          62.6    -    78.4
                                          Southwest                                                66.7          58.7    -    74.7
                                          Western                                                  67.9          60.3    -    75.5
--_- /....-.-- ~.~.-. -.___- -_-___       (National average)                                      (68.3)        (65.3)   -   (71.3)
Exemlptions                               Central                                                  72.7          65.0    -    80.4
     I                                    Mid-Atlantic                                             63.6          55.8    -    71.4
                                          Midwest                                                  69.3          62.7    -    75.9
                                          North Atlantic                                           62.0          52.4    -    71.6
                                          Southeast                                                67.2          58.9    - 75.5
                                          Southwest                                                66.2          58.0    - 74.4
                                          Western                                                  66.4          58.6    - 74.2
          .-. . -- _- -.-                 (National average)                                      (66.7)        (63.6)   - (69.8)
Individual income                         Central                                                  67.5          59.6    - 75.4
                                          Mid-Atlantic                                             59.5          51.7    - 67.3
                                          Midwest                                                  63.9          57.2    - 70.6
                                          North Atlantic                                           59.7          50.3    - 69.1
                                          Southeast                                                63.1          54.8    - 71.4
                                          Southwest                                                62.9          54.7    - 71 .l
                                          Western                                                  62.2          54.4    - 70.0
                                          (National average)                                      (62.7)        (59.6)   - (65.8)
Capital gains                             Central                                                  51.9          42.5    - 61.3
                                          Mid-Atlantic                                             44.9          36.1    - 53.7
                                          Midwest                                                  43.7          35.9    - 51.5
                                          North Atlantic                                           40.8          30.2    - 51.4
                                          Southeast                                                41.5          32.0    - 51.0
                                          Southwest                                                48.0          38.6    - 57.4
                                          Western                                                  44.3          35.3    - 53.3
                                          (National average)                                      (44.9)        (41.3)   - (48.5)




                                         Page 20                                         GAO/GGDQO-36 IRS’ Test Call Survey
                             Appendtx   I
                             Integrated Test Call Survey System Resulti
                             for the 1989 Tax F’iUng Seaeon by Tax Law
                             Category, Region, and CaU Site




                                                                             Estimated              Accuracy
?!rr.~~_c?~%?~.__.
Pensions
                              IRS region
                             Central
                                                                          accuracy rate
                                                                                   69.1
                                                                                                   rate range
                                                                                                  61.7    - 76.5
     /
     /                       Mid-Atlantic                                          64.6           57.4    - 71.8
                             Midwest                                               67.2           60.9    - 73.5
                             North Atlantic                                        59.6           50.6    - 68.6
                             Southeast                                             66.1           58.3    - 73.9
                             Southwest                                             66.8           59.2    - 74.4
                             Western                                               63.4           56.0    - 70.8
- .._.+.------               (National average)                                   (65.3)         (62.4)   - (68.2)
Adjustments      to income   Central                                               65.8           58.5    - 73.1
                             Mid-Atlantic                                          59.6           52.5    - 66.7
                             Midwest                                               59.5           53.2    - 658
                             North Atlantic                                        57.1           48.4    - 65.8
                             Southeast                                             57.9           50.1    - 65.7
                             Southwest                                             57.6           50.0    - 652
                             Western                                               62.2           55.0    - 69.4
                             (National average)                                   (59.8)         (56.9)   - (62.7)
Tax’computation              Central                                               69.9           63.7    - 76.1
                             Mid-Atlantic                                          66.1           60.1    - 72.1
                             Midwest                                               70.6           65.5    - 75.7
                             North Atlantic                                        64.6           57.3    - 71.9
                             Southeast                                             68.0           61.6    - 74.4
                             Southwest                                             67.0           60.7    - 73.3
                             Western                                               67.7           61.7    - 73.7
                             (National average)                                   (67.7)         (65.3) - (70.1)
                             Source: Internal Revenue Service




                             Page 21                                      GAO/GGD-90-36 IRS’ Test Call Survey
                                                                                                                                .,
                                          Appendix I
                                          Integrated Test Call Survey System Reeulta
                                          for the 1989 Tax F’iling Season by Tax Law
                                          Category, Re@on, and Call Site




Estimated Accuracy Rates                  Table I.4 below shows for the 1989 tax filing seasonthe variations in
for $RSToll-Free                          accuracy rate ranges for the 29 telephone sites tested by IRS.
Telbphone Assistance Call
Sikjs
lab14 1.4: Accuracy Rate Ranges for IRS
Toll- ree Telephone Sites - 1989 IRS      Figures in percent
feat 9, all Survey h8lJit8                                                                Estimated             Accuracy
                                          IRS telephone sites by region                accuracy rate           rate range
                                          Central Region
                                            Cincinnati                                          65.6          59.5   -   71.7
                                            Cleveland                                           69.8          63.8   -   75.7
                                            Detroit                                             65.2          59.1   -   71.3
                                            Indianapolis                                        70.6          65.7   -   75.6

                                          Mid-Atlantic Region
                                             Baltimore                                          64.1          57.9   -   70.2
                                             Newark                                             52.0          45.6   -   58.4
                                          -- Philadelphia                                       54.9          48.5   -   61.3
                                             Pittsburah                                         72.6          66.8   -   78.3
                                             Richmond                                           61.1          54.9   -   67.4

                                          Midwest Reaion
                                            Chicago                                             58.2          52.8   -   63.5
                                            Des Moines                                          69.7          63.8   -   75.7
                                            Milwaukee                                           65.0          58.8   -   71.1
                                            Omaha                                               73.0          67.3   -   78.7
                                            St. Louis                                           62.5          56.2   -   68.7
                                            St. Paul                                            69.1          63.2   -   75.1

                                          North Atlantic Reaion
                                             Boston                                             67.7          62.7 - 72.8
                                             Brooklyn                                           52.1          45.7 - 58.5
                                             Buffalo                                            67.7          61.7 - 73.7
                                          -~
                                          Southeast Region
                                             Atlanta
                                          --_____                                               57.2          51.9 - 62.6
                                             Jacksonville                                       66.0          60.9 - 71.2
                                             Nashville                                          67.4          62.3 - 72.5
                                                                                                               (continued)




                                          Page 22                                      GAO/GGD-9036 IRS’ Test Call Survey
Appendix I
Integrated Test Call Survey System Results
for the 1989Tax Filing Season by Tax Law
Category, Re@on, and Call Site




                                                Estimated              Accuracy
IRS telephone sites by region                accuracy rate            rate range
Southwest Reaion
  Dallas                                              59.6           54.3   -   64.9
  Denver                                              64.6           58.4   -   70.7
  Houston                                             65.5           59.4   -   71.6
  Phoenix                                             62.0           55.8   -   68.2

Western Region
 El Monte                                             56.0           49.6   -   62.4
 Oakland                                              65.1           59.9   -   70.3
 Portland                                             71.3           65.5   -   77.1
 Seattle                                              67.5           62.5   -   72.6
Source: Internal Revenue Service




Page 23                                      GAO/GGDflO-36 IRS’ Test Call Survey
Appendix II
Objectives,Scope, and Methodology


              Our objectives were to report on IRS’ administration of its I989 test call
              survey and on the validity of the statistical estimates produced during
              this test. To evaluate how well IRS administered ITCSS, we interviewed
              Taxpayer Service Division officials, reviewed IRS planning documents
              and managerial records, and monitored a randomly selectedsample of
              test calls. We also interviewed officials and reviewed documents from
              IRS’ Statistics of Income Division and Mathematics Policy Research,Inc.,
              (the contractor IRS selectedto develop and implement the computerized
              responsescoring program) for information pertaining to ITCSS' design
              and implementation. Finally, IRS’ internal audit reviewed ITCSS proce-
              dures and results, and we interviewed the IRSauditors and reviewed
              their evaluation documentation. We did our work at the IRS National
              Office in Washington, DC., from January 1989 to August 1989.

              To evaluate the validity of the statistical estimates produced by ITCSS,
              we monitored and scored a statistically valid random sample of survey
              test calls and compared our scoring of those calls with documentation
              showing how IRS scoredthe samecalls. IRS devised its test call survey
              sample plan to produce statistical estimates of the accuracy of its tele-
              phone assistors in answering scripted test questions involving tax law
              for individuals. ITCSS design methodology called for eight IRS test callers
              at the National Office to place a total of 16,368 randomly selectedtest
              calls over an 11-week period (Feb. 6,1989, through Apr. 21,1989) to 29
              toll-free telephone assistancesites throughout the United States (see fig.
              1). During the test period, IRS test callers actually completed and scored
              14,876 test calls.
              Each test caller was scheduledto make 186 test calls per week to vari-
              ous call sites and at various times specified in the test call sample. The
              test call sample assignedto each test caller was randomly selectedfrom
              a pool of 62 tax law questions representing the sevenmajor tax law cat-
              egories in which IRS determined that individual taxpayers commonly ask
              questions. These seventax law categoriescontained 32 subcategoriesof
              tax law, as shown in table 1. The ITCSS design methodology was devel-
              oped to produce results that would have a sampling error of plus or
              minus 2 percent at the 95-percent level of confidence.
              We began monitoring IRS’test on Wednesday,February 22,1989, about 2
              weeks after IRS started its test call sample, and the first workday that
              telephone monitoring equipment supplied by IRS was operable. We con-
              tinued our monitoring until Friday, April 14, 1989, a total of 38 test
              days. In order to comment on IRS’ accuracy results, we developed a sam-
              pling plan that called for us to listen to and score a randomly selected


              Page 24                                      GAO/GGIHO-36 IRS’ Test Call Survey
Appendk II
Objectives, Scope, and Methodology




sample of 830 scheduledtest calls that covered all test callers, daily time
periods, and test questions. We calculated that this sample size would
allow us to report our accuracy results for the period at the 95-percent
level of confidence with a sampling error of plus or minus 2.5 percent.
To accomplish our monitoring, we developed monitoring records that
incorporated the scripted test questions, probes, and responsesused by
IRS’ test callers. We used an individual monitoring record to document
the scoring of each test call and to note any test caller deviations from
the scripted test calls or assistor variations from acceptableprobes. At
the end of each day, we provided IRS with a listing of the calls we moni-
tored, and IRS later provided us with documentation showing the ITCSS
test callers’ scoring of the sametest calls. We compared our scoring with
IRS’ scoring for each monitored test call and documented the results.

We evaluated test caller deviations from the scripts to determine
whether they could have had a material effect on the assistors’
responses.We determined that nine deviations were material (e.g., inap-
propriate information provided by the test caller either led to or pre-
empted an assistor’s response),and we deleted those calls from our
monitoring sample.
In addition to the nine calls deleted becauseof test caller script devia-
tions, we were unable to monitor and score 244 test calls primarily due
to (1) deviations from IRS’ calling schedulebecauseof test caller
absencesand IRS staff meetings; (2) IRS’ inability to complete test calls as
scheduled due to heavy call volumes at the sites called; and (3) occa-
sional monitoring equipment problems, which impaired our ability to
clearly hear the assistors’ responses.However, anticipating such prob-
lems, we purposely oversampled to accommodatelost calls. Although we
oversampled, the number of lost calls exceededour estimates and
causedour sampling error to increase.Accordingly, the 677 test calls we
monitored and scored are a statistically valid sample size that allows us
to report our results with 95-percent confidence that our sampling error
is no greater than plus or minus 4.4 percent.




Page 25                                      GAO/GGD90-36 IRS’ Test Call Survey
Appendix III

S&cted ITCSSTest Questionsand
&u.ired Responses

                    This appendix presents two ITCSS test questions that were used in the
                    1989 test call survey. IRS and we agreed that these questions would not
                    be used in the 1990 survey and, thus, we believe that they will provide
                    readers of this report with concrete examples of the types of questions
                    that comprise the test call survey.
                    To score ITCSS test questions, IRS and we agreed on the specific responses
                    that would be categorized as (1) correct or (2) correct and complete. A
                    correct answer was the minimal standard IRS expected its telephone
                    assistorsto meet. Answers that exceededthis standard would be classi-
                    fied as correct and complete. It was further agreedthat all other
                    answers would be scored as incorrect-meaning that the telephone
                    assistor’s answer could lead taxpayers to a wrong result on their tax
                    return. IRS’ reported 62.8-percent national accuracy rate for the 1989
                    tax filing seasonand our monitoring of how well IRS administered its test
                    call survey were based on the agreed-uponscoring criteria for “correct”
                    responses.Answers that met the correct and complete standard were
                    also considered as correct for monitoring and scoring purposes.

                    For 48 of the 62 ITCSS test questions, scoring criteria required that assis-
                    tors probe callers to obtain ‘nformation that would be neededto answer
                    their questions with a corr &ct response.Of the 48 questions that
                    required assistors to probe, 29 questions required 1 probe, 16 questions
                    required 2 probes, and 3 questions required 3 probes. Probing is impor-
                    tant becausetaxpayers who call with questions usually are not familiar
                    with the tax laws and frequently do not know what information assis-
                    tors need to answer their questions correctly. Without knowing certain
                    facts about a taxpayer’s situation or status, assistors cannot be certain
                    that the responsethey give would actually apply to the taxpayer. Assis-
                    tors, therefore, must elicit that information from the taxpayer or pro-
                    vide a conditional response.
                    The two sample questions that follow illustrate test questions that
                    require no probing and questions that require multiple probing. To assist
                    the caller in judging whether assistors covered the required probes and
                    gave the correct responses,the required probing and responsepoints
                    were enumerated individually.


                    Tax law category: Capital gains and losses.
Sample Question 1
                    Subcategory: Sale/Exchangeof residence.



                    Page 20                                      GAO/GGD9036 IRS’ Test Call Survey
                        Appendix IU
                        Selected ITCSS Test 6)uestione and
                        Required Reeponees




                        Question: My husband (wife) and I have been working for a major corpo-
                        ration in Germany and have decided to sell our home in the United
                        States. We were told that we only have 2 years in which to replace the
                        property. Doing that will be a real burden on us since we’ll still be out of
                        the United States. Is there a way around that 2-year requirement for
                        replacement?We are not eligible for the one-time exclusion for people 56
                        or older.
                        Background:

                    . Caller and spousehave been overseasfor 6 months.
                    . Caller and spousehave not rented their U.S. home.
                    l Caller and spousewill be abroad about 3 years.
                    l Caller’s tax home is outside of United States.
                        Probing points: None.
                        Responsepoints:

                        Rl: The replacement for your main home is extended to 4 years from the
                        date of sale of your old home.
                        R2: You must occupy the new home within the 4-year period.
                        R3: Refer to Publication 523, Tax Information on Selling Your Home.
                        Scoring:
                        Correct: Rl and R2.
                        Correct and complete: Rl --
                                                 and R2 and R3.

                        Tax law category: Individual income.
Sample Question 2
                        Subcategory:Wages,alimony, and unemployment compensation.
                        Question: My father was unemployed part of last year. He only made
                        $3,600 before he went on unemployment. Doeshe have to file a return?
                        Background:




                        Page 27                                     GAO/GGD-99-30 LRS’ Test Call Survey
        Appendix III
        Belected ITCSS Test Queetions and
        Required Responses




    9 Father received $1,600 in unemployment compensation from the state
      and he made no contributions to the plan.
    . Father received no interest or other income.
    l Father is 61 and not blind.
    . Father is single with no dependents.
    . Father cannot be claimed as a dependent on caller’s (or anyone else’s)
      return.
        Probing points:
        Pl: How much unemployment compensation did your father receive?
        P2: How old is your father? -Or is your father 65 or older?

        P3: What is your father’s filing status? Or
                                                 - is your father married?
        ResponsePoints:

        Rl: Yes, he must file a return.

        R2: His unemployment benefits are taxable.

        R3: His total income exceedsthe threshold for filing; Or his total income
        exceeds$4,950; Or his total income exceedshis standzd deduction and
        personal exemption.

        Scoring:
        Correct: Pl ----
                    and P2 and P3 and Rl and (R2 -or R3).
        Correct and complete: Pl -----
                                 and P2 and P3 and Rl and R2 and R3.




Y




        Page 28                                     GAO/GGD-90-36 IRS’ Test Call Survey
Appendix IV

CommentsF’romthe Internal RevenueService



                                       DEPARTMENT          OF THE TREASURY
                                          INTERNAL     REVENUE          SERVICE
                                             WASHINGTON,         D.C.   20224




              Mr. Richard L. Fogel
              Assistant Comptroller General
              United States General Accounting Office
              Washington, DC 20548
              Dear Mr. Fogel:
                    Wehave reviewed your recent draft report entitled, ‘l’ax
              Administration:  Monitoring the Accuracy and Administration of IRS’ 1989 Test
              Call Survey,” which was produced at the request of the Chairman, Subcommittee
              on Commerce,Consumer, and Monetary Affairs, House Committee on Government
              Operations.
                     We generally agree with the report’s findings which validate the design
              and our administration of the Integrated Test Call Survey System (I’ICSS).
              However, we recommenddeletion of the tables in Appendix I that present
              accuracy rates for each telephone site. Because of the smaller sample
              pertaining to each site, it is not possible to achieve statistical    validity
              without presenting data in ranges that are too wide to be meaningful. For
              this reason, it has been IRS policy not to release individual call site data.
              We have no objection to publishing call site data at the end of the next
              filing season if we can work with GAOto assure statistically    valid data.
                     Wewould also like to work with GAOto provide any data that is
              necessary to release the report for the 1990 filing season as soon as possible
              after the end of the filing season. Webelieve that earlier release of the
              report would avoid public confusion and the consequent increase in the volume
              of calls when the report is released at the beginning of the next filing
              season. It would also help us focus on remedial actions in planning for the
              next filing season.
                     The IRS is not satisfied with the accuracy rate that we achieved last
              year. One of my major goals is to improve the taxpayer service accuracy rate
              for 1990 and we are taking steps to achieve this improvement. For example, a
              test site in Boston provides IRS telephone assistors with a computerized data
              system designed to ensure that taxpayers are asked all necessary questions and
              correct answers are provided by telephone assistors.   Taxpayer Service staff
              throughout the country have been provided with written desk guides that use
              these techniques to teach assistors to fully and accurately respond to
              taxpayer inquiries.   We have also used the test call data from the 1989 filing
              season to modify our training of telephone assistors to improve weak areas.
              These and other actions lead us to believe that the 1990 filing season will
              see substantial improvements in our telephone tax assistance.
                    Best regards.




                  Page 29                                                         GAO/GGD90-36 IRS’ Test Call Survey
Appendix V

Mgor Contributors to This Report


Ge$eral Government      Robert P. Glick, Assignment Manager
Diqision, Washington,   Martin S. Morris, Tax Attorney
                        William F. Bley, Evaluator-in-Charge
D.$                     Susan Ragland, Evaluator
   /                    Maria Z. Oliver, Evaluator

                        Harry M. Conley III, Statistician
P&ram Evaluation
ar$Methodology
Division, Washington,
D.C.




                        Page 30                                GAO/GGD-90-36 IRS Test Call Survey
Page 31   GAO/GGD-90-36 IRS’ Test Call Survey
      /



l!t&i&     GAO Products


                  Accessibility, Timeliness, and Accuracy of IRS’ Telephone Assistance
                  Program (GAO/GGD-89-30, Feb. 2, 1!%9).




(268293)         Page 82                                    GAO/GGDgo-36 IBS’ Test Call Survey
-._-,   I -,__   ~.sI_II,-l.l”I,l   .*   “.-.-ll.*.~   .._   *I   -..-   I...“..m”-.------_--                                   ox--




                                                                                                ‘I’t~lt~phorrt~ 202-275-624 I
                    i

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