TAP N04-056

CP5XX Series Usability Testing

Statement of Issue:

Members of the Notice Committee were invited to observe the Notice Usability Testing and provide comments on the process and notices themselves. The notices tested were the CP 501, Reminder of a Balance Due, CP 504, Urgent Notice of a Balance Due, and the CP 515, First notice of failure to file a return.

Proposal:

Observations on the process: Taxpayers were asked to assume a role as they evaluated the Notices. IRS should simply ask them what they felt about the Notices rather than requiring them to imagine what some other person might have felt. CP-515 is sent with a completed tax return and the TAP members felt it was confusing since taxpayers may not be required to file or, if they file, might need to change the information on the return. It was also suggested to have more interaction with the parties doing the interviewing and the IRS.