Cognitive and Psychological Research

OMB Control No: 1545-1349	ICR Reference No: 201401-1545-003
Status: Historical Active	Previous ICR Reference No: 201306-1545-062
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Cognitive and Psychological Research
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 06/16/2014
Retrieve Notice of Action (NOA)	Date Received in OIRA: 04/23/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2017	36 Months From Approved	06/30/2014
Responses	20,000	0	225,000
Time Burden (Hours)	30,000	0	112,500
Cost Burden (Dollars)	0	0	0

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Abstract: The proposed research will improve the quality of the data collection by examining the psychological and cognitive aspects of methods and procedures such as: interviewing processes, forms redesign, survey and tax collection technology and operating procedures (internal and external in nature).

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Authorizing Statute(s): PL: Pub.L. 107 - 347 116 Stat. 2899 Name of Law: Federal Information Security Management Act (FISMA) of 2002

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	78 FR 63569	10/24/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 22004	04/18/2014
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 41

IC Title Form No. Form Name SOI-473 ACS\CSCO Payment Compliance Focus Groups SOI-392C - Focus Group Screener and Guideline for Internal Revenue Service (IRS) Taxpayer Segmentation Study Change Request SOI-393 - Field Assistance Customer Comment Focus Groups 2011; SOI-394 - SB/SE Excise Phone Focus Group Recruiting SOI-395 - Chinese LEP ; SOI-396- IRS SB/SE; SOI-397- Employee Plans; SOI-398- Sch D & 8949; SOI-399- 1040; SOI-400- Sch C & E; SOI-401- SB HCTC; SOI-402- TAS; SOI-403-SB/SE SOI-404 - TPPS Nationwide Usability Study; SOI-405 - IRS Post-Filing: Processes and Taxpayer Representation SOI-406 - Focus Group for TFP Tax Forms & Publication Landing Page and Product Page SOI-407 - SB/SE ACS Focus Groups; SOI-408 - SB/SE CSCO Focus Groups SOI-409 - LB&I International Individual Compliance (IIC) SOI-410 - Test the Impact and Effectiveness of Web-based Outreach Materials on Employment Tax Understanding SOI-411 - W&I E-help Desk Focus Groups SOI-412 Reducing Non-Required Calls to the IRS Focus Group Testing SOI-413 TAS Customer Focus Groups SOI-414 through SOI-416 SOI-417 , SOI-419, and SOI-420 Focus Groups SOI-418 Spanish IRS.gov, SOI-421 Chinese/Spanish, SOI-422 TAS, and SOI-423 ACSS Focus Groups SOI-424 Fast Track Settlement Program, SOI-425 IRC Section 6050, SOI-426 Refund Anticipation, SOI-427 VITA Interview, and SOI-428 TPPS Usability Focus Groups SOI-429 Taxpayer Burden, SOI-430 1099B, SOI-432 ACS, SOI-434 Education Credit, SOI-435 Persona Creation Interviews and SOI-437 Publication 17 Focus Groups SOI-436 Digital Delivery Focus Groups SOI-438 CAS Adjustments Usability, SOI-439 Taxpayer Experience Focus Groups SOI-440 Injured Spouse Usability Study; SOI-441 Free File Focus Groups, and SOI-442 Use of Preparer Marketing Focus Groups SOI-443 Appeals Focus Groups SOI-444 Registered Tax Preparer Initiative Focus Groups and Interviews SOI-445 NAEA & AICPA Conference Focus Groups SOI-446 Pub 523, SOI-447 Form 59465 SP, SOI-448 Form 8941, and SOI-449 Form 8958 SOI-450 Experience Qualitative Research SOI-451 Field Assistance Focus Groups SOI-452 Reporting Compliance Focus Groups SOI-453 2013 Taxpayer Experience Pre Test SOI-454 eAuthentication Usability Testing SOI-455 Filing, Payment & Compliance Focus Groups SOI-456 AUR/CCE Focus Groups SOI-457 ACS/CSCO Focus Groups SOI-458 E-Help Focus Groups SOI-459 Understanding Making Payment Decisions SOI-460 Rights & Responsibility, ACS & Form SS8 SOI-461 Publication 1 Focus Groups SOI-467 ACA Toll Free, SOI-468 Power Attorney/Notices, SOI-470 Out of Scope Focus Groups SOI-471 Refund Ecosystem SOI-472 CCE 2014 Focus Groups SOI-474 Individuals Living Abroad Focus Groups SOI-475 Appeals Tax Professional Focus Groups SOI-476 Consumer Tipping Usability Study SOI-477 Taxpayer Experience Focus Groups Survey Pre-test SOI-478 Taxpayer Experience Focus Groups SOI-479 Field Assistance Focus Groups SOI-480 AUR Reporting Compliance Telephone Interviews SOI-481 Filing Payment Compliance Focus Groups SOI-482 Form 94x e-File SOI-484 TAS Appeals, PPS, & TTK Focus Groups SOI-485 EITC Focus Groups SOI-486 E Help Desk Focus Groups SOI-487 VITA Volunteer Recruitment SOI-488 Affordable Care Act Non-Compliance SOI-489 Web First Conjoint Research SOI-490 TES Pretesting, SOI-491 TES Cognitive Focus Groups, & SOI-492 Adjustments SOI-493 Demand Migration Phone Interviews SOI-494 Injured Spouse Phone Focus Groups SOI-494C - Injured Spouse Phone Focus Groups SOI-495 Paid Preparer Focus Groups SOI-496 Refund Timing Future State Focus Groups SOI-497 Tax Forum Affordable Care Act SOI-498 Affordable Care Act -Tax Forum Focus Groups SOI-499 Federal Tax Deposit Tax Forum Focus Groups SOI-500 Tax Forum Earned Income Tax Credit Payments SOI-501 Taxpayer Use of Paper Products Interviews SOI-502 Preparer Partnership Future State TF Focus Groups SOI-503 SBSE CCE Focus Group SOI-504 Taxpayer Experience Survey FY15 followup focus groups SOI-505 Future State Service Delivery Transcripts SOI-506 Optimizing Future State Focus Groups SOI-507 Taxpayer Experience Survey Pre-Test SOI-508 Prototype Redesign IRS.gov Online Accounts SOI-509 Tax Professional Focus Groups SOI-510 Earned Income Tax Credit, SOI-511 Compliance, and SOI-512 Offer in Compromise Tax Forum Focus Groups SOI-513 Individual Toll-Free Line Focus Groups SOI-514 TAS Installment Agreement - Services Focus Groups

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	20,000	225,000	0	-205,000	0	0
Annual Time Burden (Hours)	30,000	112,500	0	-82,500	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: A change to reduce the current burden of 112,500 hours is being requested. A number of Information Collection Requests (ICR) normally submitted under this Generic Clearance and that were associated with substantial burden are now being submitted and approved under their own standard 3-year clearance or Generic Clearance request. We are making this submission to renew the OMB approval with a burden of 10,000 hours annually for a total of 30,000 hours over the course of this approval.

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Annual Cost to Federal Government: $721,548

Does this IC contain surveys, censuses, or employ statistical methods? Yes Part B of Supporting Statement

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

Agency Contact: Laura Rasmussen 2028741269

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
		(a) It is necessary for the proper performance of agency functions;
		(b) It avoids unnecessary duplication;
		(c) It reduces burden on small entities;
		(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
		(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
		(f) It indicates the retention periods for recordkeeping requirements;
		(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
			(i) Why the information is being collected;
			(ii) Use of information;
			(iii) Burden estimate;
			(iv) Nature of response (voluntary, required for a benefit, or mandatory);
			(v) Nature and extent of confidentiality; and
			(vi) Need to display currently valid OMB control number;
		(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
		(i) It uses effective and efficient statistical survey methodology (if applicable); and
		(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date: 04/23/2014

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