Adequacy of the Internal Revenue Service's Telephone Assistance to Taxpayers

In a survey of the effectiveness of the Internal Revenue Service's (IRS) taxpayer service telephone assistance program, questions were based primarily on tax changes resulting from the Tax Reform Act of 1976. During fiscal year 1977, IRS was contacted about 29 million times for taxpayer assistance. On the basis of a sample analysis conducted over a 3-day period, it was estimated that 96 percent of taxpayers calling for assistance had their calls answered. The average time for answering calls was about 1 minute, compared to 20-40 seconds set by IRS standards. About 87 percent of IRS responses were correct, but responses by specialists, technical backup people, were correct only 79 percent of the time. Rates varied with location and type of question. Responses to questions dealing with alimony were correct 100 percent of the time, while those dealing with moving expenses were correct only 59 percent of the time. Tax assisters were courteous 89 percent of the time and gave their names, as required, 98 percent of the time. GAO is studying the 1040 tax forms and instructions to try to simplify them. Experts are focusing attention on the parts of instructions which have caused the most telephone calls to the IRS taxpayer service.