Research Study #1: Study of Subsequent Compliance of Taxpayers Who Received Educational Letters From the National Taxpayer Advocate
IRS RESPONSE TO RECOMMENDATION: None given.
CORRECTIVE ACTION: N/A
TAS RESPONSE: The IRS’s narrative does not address the recommendation set forth in RS 1-1. In other notices, the IRS has determined that proven behavioral elements such as simplification, salience, and cognitive load reduction minimize confusion and help taxpayers understand the actions they may take are the most effective and least burdensome to taxpayers. We recommend the IRS reconsider using a similar approach to the EITC soft letters. TAS studies demonstrate that the cost of sending letters to taxpayers that incorporate that information is outweighed by the amount of erroneous EITC claims the letters avert.
ADOPTED, PARTIALLY ADOPTED or NOT ADOPTED: Not Adopted
OPEN or CLOSED: Closed
DUE DATE FOR ACTION (if left open): N/A