TAP A04-034

EITC Pre-Certification Notice

Statement of Issue:

EITC Director, David Williams, requested the Committee review and suggest changes to the draft CP-84A, Pre-Certification Notice. This notice will be sent in August 2004 to taxpayers selected for the EITC precertification pilot.

Proposal:

The Committee generally found the structure and appearance of the form user-friendly. The notice contains an italicized note in Spanish indicating its availability in Spanish and recommended all notices include a comparable note. The Committee provided line by line suggestions for changes in format and wording and copies of the notices showing the changes. The Committee also recommended the use of the term, Earned Income Credit, rather than Earned Income Tax Credit, to avoid the implication that tax must be owed before the credit can be claimed.

EITC Director reported that Committee comments were very good and to the extent possible were incorporated into CP-84A.