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Research Study #1: Study of Subsequent Compliance of Taxpayers Who Received Educational Letters From the National Taxpayer Advocate

 

TAS Recommendations and IRS Responses

1
1.

TAS RECOMMENDATION #1-1

Send tailored, educational letters, similar to the TAS letters, to EITC claimants the IRS does not have current plans to audit:
1. Where the claimant does not appear to meet the relationship requirement for claiming EITC, because such a letter appears to prevent taxpayers from erroneously claiming EITC for at least three years and
2. Where the claimant does not appear to meet the residency requirement for claiming EITC, but only if the letter includes an additional help telephone number the taxpayer can call for assistance in determining for EITC, because such a letter appears to prevent taxpayers from erroneously claiming EITC for at least two years.

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