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.
Response Notes:
Committee members observed the notice testing
process and reported back to the full notice committee
on the process.
Graphic Version