TREASURY
INSPECTOR GENERAL FOR TAX ADMINISTRATION
Steps Can Be Taken to Reduce the Challenges Taxpayers With Vision Impairments Face When Attempting to Meet Their Tax Obligations
March 23, 2007
Reference Number: 2007-40-057
This
report has cleared the Treasury Inspector General for Tax Administration
disclosure review process and information determined to be restricted from
public release has been redacted from this document.
Phone Number |
202-927-7037
Email Address | Bonnie.Heald@tigta.treas.gov
Web Site |
http://www.tigta.gov
March 23, 2007
MEMORANDUM FOR COMMISSIONER, WAGE AND INVESTMENT DIVISION
FROM: Michael R. Phillips /s/ Michael R. Phillips
Deputy Inspector General for Audit
SUBJECT: Final Audit Report – Steps Can Be Taken to Reduce the Challenges Taxpayers With Vision Impairments Face When Attempting to Meet Their Tax Obligations (Audit # 200640036)
This report presents the results of our review to determine whether taxpayers with vision impairments are provided quality service. The audit was included in our 2007 Annual Audit Plan.
Impact on the Taxpayer
Taxpayers with vision impairments face unique challenges
when attempting to meet their tax obligations.
The Internal Revenue Service (IRS) can make improvements to its
procedures, policies, and tax tools that will aid taxpayers with vision
impairments. This would enhance the
ability of taxpayers with vision impairments to access tax return preparation
assistance, forms, publications, and notices.
Synopsis
The American Foundation for the Blind reports that there are between
7 million and 10 million people in the
The IRS provides tax forms and publications in formats accessible to taxpayers with vision impairments to help them file their tax returns. The IRS offers tax forms and publications in large print, Braille, and talking forms.[2] The Braille and talking form documents are accessible to persons using special assistive technology, including screen reading software, refreshable Braille displays, and voice recognition software. During Fiscal Year 2006, the Alternative Media Center made more than 782 tax forms and 109 publications available in alternative media.
Although the IRS provides forms and publications in
alternative media, it discourages taxpayers from filing tax returns in these
formats. The IRS offers free tax return
preparation assistance at its Taxpayer Assistance Centers and Volunteer Income
Tax Assistance sites,[3] but assistance is limited to simple tax returns for taxpayers with
moderate to low income. The IRS also offers
free online filing to taxpayers with incomes at or below $52,000, but taxpayers
who require screen readers or adaptive computer technology to view the Internet
cannot participate.
Currently,
most notices that taxpayers receive from the IRS are standardized, computer‑generated notices using 12‑point Arial font for document
headings and 11‑point Arial font for text language. These font sizes for notices may be too small
for taxpayers with vision impairments to read.
Taxpayers can call the IRS toll-free telephone number with
questions about the notices and/or ask assistors to read the notices to them,
but assistors do not have access to the actual notices sent to taxpayers.
There is currently no systemic process to routinely
provide large-print notices for taxpayers who need or desire them. Nor is there a process or means to capture
the number of taxpayers that need or desire alternative media so that the IRS
can determine the population of taxpayers with vision impairments and study the
need for more service options.
Finally, taxpayers with vision impairments could benefit from
additional viewing options on the IRS public Internet site, IRS.gov. For example, although the IRS is in
compliance with Section 508 of
the Rehabilitation Act of 1973,[4] the IRS does not provide its web site users the option of using their Internet browsers to
increase the size of fonts or change the background colors for easier viewing.
Currently, information received from the IRS’ national partners
serves as the primary source of data on the needs of vision-impaired taxpayers. Recently the IRS initiated a program called TAXfacts+, which is a public-private collaborative study designed to
improve the long-term economic well being of Americans with disabilities. The IRS; the National Disability Institute;
and the Stakeholder Partnerships, Education, and
Communication function’s national partners who aid
those with disabilities unveiled the program in October 2006.
The IRS is undergoing a 5-year study, called the Taxpayer Assistance Blueprint, to improve customer service. However, neither TAXfacts+ nor the Taxpayer Assistance Blueprint focuses on the needs of taxpayers with vision impairments. The senior population is expected to double by 2030, and vision loss from eye diseases will increase as Americans age. The IRS should consider the challenges the estimated 71 million seniors will have by 2030 when interacting with the IRS to meet their tax obligations. Improving the viewing options on IRS.gov will help improve customer service for the taxpayers with vision impairments and promote voluntary tax compliance.
Recommendations
The Commissioner, Wage and Investment Division, should consider the feasibility of eliminating the income restriction on free tax preparation at the Taxpayer Assistance Centers for taxpayers with disabilities and allow them to schedule appointments in advance for tax return preparation assistance; consider the feasibility of providing an interface that would make tax preparation software packages accessible to blind and other taxpayers with vision impairments through the Free File web site; partner with advocacy groups to conduct a study to determine the current and future needs and required services for taxpayers with vision impairments; once the information on the needs of taxpayers with vision impairments is gathered, use the results to develop a long‑term strategy to assist taxpayers with vision impairments, including vision-impaired senior taxpayers; and consider providing additional viewing options on IRS.gov, such as scalable fonts, enlarged text size, or background colors, to make it more accessible to taxpayers with vision impairments.
Response
The IRS agreed with all of our recommendations. It will consider the feasibility of eliminating the income requirement for free tax return preparation for taxpayers with disabilities. The IRS revised its procedures to allow taxpayers with special needs, such as a disability, to make appointments via telephone to receive service in Taxpayer Assistance Centers. The IRS will study the feasibility of providing an interface that would make tax return preparation software packages accessible to blind and other taxpayers with vision impairments through the Free File website. A partnership with advocacy groups has been initiated to conduct a research project to determine the needs of taxpayers with vision impairments. The IRS will use the results of the research project to develop a long-term strategy to assist taxpayers with vision impairments, including senior taxpayers with vision impairments. The IRS has identified and requested additional funding for addressing IRS.gov limitations that currently prevent taxpayers from taking full advantage of web browser functionality to increase font size and use built-in accessibility features. Management’s complete response to the draft report is included as Appendix VII.
Please
contact me at (202) 622-6510 if you have questions or Michael
E. McKenney, Assistant Inspector General for Audit (Wage and Investment Income
Programs), at (202) 622-5916.
Internal Revenue
Service Notices Present Challenges for Taxpayers With Vision Impairments
Taxpayers With Vision
Impairments Could Benefit From Additional Viewing Options on IRS.gov
Appendices
Appendix
I – Detailed Objective, Scope, and Methodology
Appendix
II – Major Contributors to This Report
Appendix
III – Report Distribution List
Appendix
V – National Eye Institute Internet Web Site
Appendix
VI – Installment Agreement Reminder Notice
Appendix
VII – Management’s Response to the Draft Report
Abbreviations
|
IRS |
Internal Revenue Service |
|
VITA |
Volunteer Income Tax Assistance |
The American Foundation for the Blind reports there are between
7 million and 10 million people in the
Figure 1: The Growth of the Senior Population With Vision Impairments
Figure 1 was
removed due to its size. To see Figure
1, please go to the Adobe PDF version of the report on the TIGTA Public Web
Page.
Furthermore, low vision and blindness increase
significantly with age, particularly in seniors. The
United States Census Bureau reports there were 35 million American seniors
in 2000, representing 12.4 percent of the total American population.
By 2030, the senior
population is expected to double to 71 million (or almost 20 percent of
the total American population). Figure 1
shows the projected growth of the senior population with vision impairments.
Vision impairments hinder taxpayers’ abilities to read and deal
with printed information, such as tax
forms, publications, and notices. In 2006, the IRS estimated it would take
individual taxpayers from 11 hours and 10 minutes to prepare the simplest
2005 tax return to more than 30 hours
to complete a more complex tax
return with schedules. Among individuals
age 21 to 64 who are vision impaired, 41.5 percent are employed. Among those unable to see words and letters,
29.9 percent are employed. Providing
these taxpayers, as well as those who are not vision impaired, quality customer
service is fundamental to achieving tax compliance. The complexity of the tax law makes it important
for the IRS to ensure tax assistance is available to all taxpayers, as mistakes and misinformation can easily
contribute to noncompliance.
The 1998 Amendment to
Section 508 of the Rehabilitation Act of 1973[7] states each Federal Government
department or agency shall ensure:
.
. . unless an undue burden would be imposed on the department or agency, that
the electronic and information technology allows, regardless of the type of
medium of the technology -- individuals with disabilities who are members of
the public seeking information or services from a Federal [Government] department
or agency to have access to and use of information and data that is comparable
to the access to and use of the information and data by such members of the
public who are not individuals with disabilities.
In March 2000, the
IRS established the
This
review was performed at the Stakeholder Partnerships, Education, and
Communication and Field Assistance offices in Atlanta, Georgia, and the Media
and Publications function and the Electronic Tax Administration office in New
Carrollton, Maryland, during the period August through December 2006. The audit was conducted in accordance
with Government Auditing Standards. Testing
of internal controls was limited to the policies and organization of the IRS’
program to serve taxpayers with vision impairments. Detailed information on our audit
objective, scope, and methodology is presented in Appendix I. Major contributors to the report are listed
in Appendix II.
The Internal Revenue Service Provides Tax Forms and Publications in Formats Accessible to Taxpayers With Vision Impairments to Help Them File Their Tax Returns
Most taxpayers’ only contact with the IRS is during the filing season.[9] During these months, millions of taxpayers seek assistance filing their tax returns by calling the IRS on its toll-free telephone numbers or walking into local offices called Taxpayer Assistance Centers.[10] The IRS also offers self-assistance options through its print publications and public Internet site, IRS.gov.
To further assist taxpayers with vision impairments with filing their tax returns, the IRS offers tax forms and publications in large print, Braille, and talking forms. During Fiscal Year 2006, the Alternative Media Center made more than 782 tax forms and 109 publications available in alternative media. The Braille and talking form documents are accessible to persons using special assistive technology, including screen reading software, refreshable Braille displays, and voice recognition software. Figure 2 shows how screen reader software converts text into a computerized voice.
Figure 2: Blind Web Site Users Guided by Voice
Figure 2 was removed due to its size. To see Figure 2, please go to the Adobe PDF
version of the report on the TIGTA Public Web Page.
Taxpayers can order tax forms and publications in large print or Braille
Taxpayers can order forms and publications in alternative media by calling the IRS toll-free telephone numbers (1-800-829-1040 or 1-800-829-3676) or by visiting a Taxpayer Assistance Center. More than 5,000 documents were ordered using this service in Fiscal Year 2006. When a call for alternative media is received from a taxpayer or requested at a Taxpayer Assistance Center, an IRS employee routes the order to a contract vendor assistor who inputs the order into an internal order tracking system. The Alternative Media Center extracts the order and either fills the order itself or forwards the request to a contract vendor. When the order is completed, the Alternative Media Center sends the requested materials to the taxpayer.
IRS guidelines
require telephone assistors to alert taxpayers who order alternative format
documents that they should receive the documents within 7 workdays to 15
workdays. A test of six calls made to
the toll-free telephone number 1-800-829-3676 to request alternative documents
(three Braille and three large-print documents) resulted in all orders being
filled accurately and timely.
In addition, the
Taxpayers can download tax forms and publications through IRS.gov in Braille and talking forms
The IRS
also makes hundreds of its most popular tax forms and publications accessible
on IRS.gov. The IRS guides taxpayers to its
alternative media through the “Accessibility” link found on each of its webpages.
After clicking on “Accessibility,” the
user is sent to the IRS Internet Accessibility webpage that explains how to use
the web site. The webpage also provides
a link, “Accessible IRS Tax Products,” to direct the user to:
The instructions for downloading the alternative media documents are clear and easy to follow. Each Braille download contains two products – a file in text-only format and a file in Braille format. The text-only files can be used easily with screen enlargers, screen readers, refreshable Braille displays, and most other accessibility software. The Braille format files are formatted for printing through a Braille embosser. Sending these files to an embosser will produce a Braille version of the tax product. Although Braille files or hard copy Braille documents provide valuable tax information, they cannot be submitted to the IRS.
During Fiscal Year 2006,
taxpayers downloaded approximately 1.25 million alternative media documents
through IRS.gov.
A talking form allows
taxpayers with vision impairments to view the form using a screen
reader equipped with special software. As the viewer manipulates the
form, the Digital Talking Book reader displays and reads text documents out
loud along with short descriptions coded into the fields on the document.
Taxpayers can fill in the talking forms, save them to their computer hard
drives, and print and file the forms with the IRS.
Taxpayers With Vision Impairments Have Limited Access to Internal Revenue Service Tax Return Preparation Assistance
Taxpayers must come to
Although the IRS provides forms and publications in alternative media, it discourages taxpayers from filing tax returns in these formats. The IRS states the large-print forms are to be used for “easier reading and to practice preparing tax returns.” It instructs taxpayers to use large-print tax returns as worksheets to figure their tax but not to file them. Therefore, taxpayers with vision impairments often must seek assistance from others when preparing and submitting their tax returns if they are unable to complete the tax forms.
IRS
officials stated that processing large‑print returns results in
additional processing time and costs and could result in additional input
errors. If the IRS receives tax returns
in large print, it will process them. Nevertheless,
it does not advertise in publications or on IRS.gov that it will accept and
process these large‑print tax returns.
The
IRS offers free tax return preparation assistance at
Taxpayer Assistance Centers and VITA sites provide free tax return preparation and electronic filing for simple tax returns. This service is available only to certain individual taxpayers, specifically low‑ to moderate-income (generally under $39,000), senior, disabled, and limited‑English‑proficient taxpayers.
Current IRS procedures require taxpayers to visit Taxpayer Assistance Centers to be screened to ensure they qualify for free tax return preparation assistance. If they qualify and cannot be served on the date of their visits, the IRS is to schedule appointment times within 5 business days. Taxpayers must return a second time on their appointment dates. A similar process is used for taxpayers using VITA services.
While
this process may pose an inconvenience for some taxpayers, it poses a
substantial burden for taxpayers with vision impairments. The IRS allows a taxpayer to call his or her
local
Field Assistance office officials responsible
for the Taxpayer Assistance Center Program agreed the requirement of two trips
to Taxpayer Assistance Centers
for tax return preparation is a significant imposition on taxpayers with vision
impairments and agreed that
changing the restrictions could benefit them.
Stakeholder Partnerships, Education, and Communication function
officials responsible for the VITA Program stated this issue had not been
previously considered for the VITA Program but could be evaluated based on its
merit.
However, IRS officials stated that, to comply
with the Americans With Disabilities Act of 1990,[13] they would have to expand the criteria for
assistance (e.g., income restrictions or appointment criteria) to all taxpayers
with disabilities, not just those with vision impairments. Services for both the Taxpayer Assistance
Centers and VITA Programs are resource driven, and any changes could affect
services provided for the free tax return preparation assistance program. However, in Fiscal Year 2006, the IRS
waived the income restriction for tax return preparation at the Taxpayer Assistance
Centers for taxpayers affected by Hurricanes Katrina and Rita without
significantly affecting overall service or requiring additional resources. Waiving the income restriction for tax return
preparation at the
The IRS offers free online filing to taxpayers with incomes at or below $52,000, but taxpayers who require computer screen readers or adaptive computer technology to view the Internet cannot participate
The IRS partners
with members of the tax software industry to provide free online tax return
preparation and filing services through IRS.gov. This Program, called the Free File Program,
is currently limited to taxpayers with adjusted gross incomes[14]
of $52,000 or less. Although the IRS is in compliance with Section 508 of the Rehabilitation
Act, it partners
with private companies to provide the Free File Program and does not require these
companies to also be compliant.
IRS officials explained the cost to increase accessibility to partners’ web sites can range from thousands to millions of dollars. Compliance with Section 508 could place an unreasonable burden on smaller companies that participate in the Free File Program and could adversely affect the effectiveness of the Program. However, the American Foundation for the Blind has expressed concern that taxpayers who are blind cannot use the Free File Program services. Also, accessibility of private industry Internet web sites is coming under additional scrutiny. Currently, a nonprofit organization representing the blind is suing a major corporation, claiming that its web site is inaccessible to blind Internet users.[15] This case could set an important precedent for applying Federal Government accessibility law to the Internet.
Recommendations
The Commissioner, Wage and Investment Division, should:
Recommendation 1: Consider the feasibility of eliminating the income restriction on free tax preparation of simple tax returns at Taxpayer Assistance Centers for taxpayers with disabilities and allow them to schedule appointments in advance for tax return preparation assistance. These service options should be publicized to alert taxpayers that the services are available.
Management’s
Response: IRS management
agreed with this recommendation. The IRS
will consider the feasibility of eliminating the income requirement for free
tax preparation for taxpayers with disabilities. In addition, the Field Assistance office
revised its procedures to allow taxpayers with special needs, such as a
disability, to make appointments by telephone rather than having to come into a
Recommendation 2: Consider the feasibility of providing an interface that would make tax preparation software packages accessible to blind and other taxpayers with vision impairments through the Free File web site.
Management’s Response: IRS management agreed with this
recommendation. The IRS will study the
feasibility of providing an interface that would make tax preparation software
packages accessible to blind and other taxpayers with vision impairments
through the Free File web site. The IRS
will work with the Free File Alliance to conduct the necessary analysis.
Internal Revenue Service Notices Present Challenges for Taxpayers With Vision Impairments
Although the majority of taxpayers contact the IRS only
when they file their tax returns, the IRS may contact taxpayers after they file
their tax returns. The IRS sends
taxpayers letters and notices for various reasons, including when it identifies
a math error on a tax return, there is a balance due on a tax account, a tax
return is being audited, or the information on a tax return does not match the
information the IRS received from third parties such as financial institutions.[16] One notice, the
Installment Agreement Reminder Notice (Notice CP 521), is sent
monthly advising taxpayers of their current balances, monthly payment amounts,
and payment due dates. See Appendix VI
for an example of this Notice.
Currently, most IRS notices are standardized, computer-generated notices using 12‑point Arial font for document headings and 11‑point
Arial font for text language. These font
sizes for notices may be too small for taxpayers with vision impairments to
read. When a taxpayer requests that the
IRS provide a document in large print, the document is in 20-point Arial
font. The IRS advised us the industry
standard for documents in large print is 18-point font or larger. Taxpayers may hesitate to share sensitive tax
information with family or friends; therefore, they may not ask someone they
know to read the notices for them.
Taxpayers can view standard notices on IRS.gov. If taxpayers know the notice number, they can look up its purpose, basic message, possible enclosures, and other useful details. Taxpayers can also call the IRS toll-free telephone number with questions about notices and/or ask assistors to read the notices to them. However, assistors do not have access to the actual notices sent to taxpayers.
11-Point Arial Font
12-Point Arial Font
20-Point Arial Font
Instead, assistors access taxpayers’ accounts and identify which notices were
issued. The assistors then read
the wording from the standard notices. However,
IRS notices can be difficult to understand, analyze, and comprehend,
particularly with only one reading.
Notices often establish requirements and deadlines that taxpayers with
vision impairments cannot meet without viewing them in an accessible
format.
Taxpayers can, after receiving a notice, request a copy of the notice
in large print or Braille. The IRS does
not advertise that taxpayers with vision impairments can call IRS toll‑free
telephone numbers and select the account option to request a notice in Braille
or large print, although its internal guidelines provide instructions to
assistors on what to do should a taxpayer call to have a notice read. IRS guidelines encourage assistors to dissuade
the request for alternative media and instead provide only a verbal explanation
of the notice.
Requests for notices in alternative media are to be routed to the
Alternative Media Center, which will complete the orders and mail the notices
to the taxpayers within 7 workdays to 15 workdays. Officials in the Alternative Media Center stated
they had not received many requests for notices in alternative formats.
This same procedure is used for notices the IRS
mails regularly to taxpayers for months and years, such as the Installment Agreement
Reminder Notice. There is currently no
systemic process to routinely provide large-print notices for taxpayers who
need or desire them.
Additional information on the population of taxpayers with visual impairments could help the IRS identify needed services
Although
various government agencies and foundations maintain statistics on the number
of vision-impaired Americans, including the number of vision-impaired persons
who are employed, currently the
IRS
has no means to capture the number of taxpayers
who have vision impairments and need or desire specific services. Being unable to identify the population of
taxpayers with vision impairments makes it difficult for the IRS to determine
the need and/or cost effectiveness of any additional services it might offer.
Banks
provide customers checks and monthly statements in large print.
The IRS
can determine the number of taxpayers who are blind and take the standard
deduction. Taxpayers who do not itemize deductions can
check a box on Form 1040 to receive an additional $1,000 or more deduction if
they are age 65 or older or blind. Figure
3 presents an excerpt from the 2006 Form 1040.
Figure 3: Excerpt From the 2006 Form 1040
Figure 3 was removed due to its size. To see Figure 3, please go to the Adobe PDF
version of the report on the TIGTA Public Web Page.
An
analysis of 2005 income tax return information showed 325,862 taxpayers
indicated on their Form 1040 tax returns that they were blind.
Additionally, more than 22
million taxpayers indicated on their Forms 1040 that they were 65 or older. This includes approximately 8.2 million tax
returns with refunds and more than 5.6 million tax returns with balances
due.
The IRS can place
indicators on taxpayer accounts for various reasons. For example, the main IRS computer system has
an address indicator that identifies addresses in
However, not all taxpayers with vision impairments may need or desire all tax products in alternative media. Banks place an indicator on customers’ accounts that identifies their preferences to receive bank documents in an alternative format. However, they offer this service only after a customer requests it.
Providing alternative media tax products is resource
intensive. However, the IRS should
consider the challenges the estimated 71 million seniors will have by 2030 when
interacting with the IRS to meet their tax obligations. To build a business case to provide more
services for taxpayers with vision impairments, the IRS must first be able to
identify the population and the need. The
IRS recognizes it will be affected by
the growing vision‑impaired population.
Its own research states, “as the prevalence of chronic eye
diseases among the elderly increases the IRS’ ability to service the affected elderly
population with appropriate tax products will be significantly challenged.” The IRS will need to increase its focus on
how to communicate with older adults whose ability to function independently is
affected by their vision impairments.
The lack of accurate and complete management information hinders the IRS’ ability to provide effective management oversight. Operational information is essential to run and control any business or agency and to ensure it is achieving its objectives. At present, information received from the IRS’ national partners serves as the primary source of data on the needs of taxpayers with vision impairments. Recently the IRS initiated a program called TAXfacts+, which is a public-private collaborative study designed to improve the long‑term economic well-being of Americans with disabilities. The IRS; the National Disability Institute; and the Stakeholder Partnerships, Education, and Communication function’s national partners who aid those with disabilities unveiled the program in October 2006. In addition, the IRS is undergoing a 5-year study, called the Taxpayer Assistance Blueprint, to improve customer service. However, neither of these endeavors focuses specifically on the needs of taxpayers with vision impairments.
Recommendations
The Commissioner, Wage and Investment Division, should:
Recommendation 3: Partner with advocacy groups, such as the American
Foundation for the Blind, American Council of the Blind, and National
Federation of the Blind, to conduct a research project or study to determine
the current and future needs and required services for taxpayers with vision
impairments.
Management’s Response:
IRS
management agreed with this recommendation and has initiated efforts to partner
with advocacy groups in conducting a research project to determine the needs of
taxpayers with vision impairments.
Recommendation 4: Using the results of the completed research project or
study, develop a long‑term strategy to assist taxpayers with vision
impairments, including senior taxpayers with vision impairments.
Management’s Response:
IRS
management agreed with this recommendation.
Once the results of the research project have been received and
analyzed, the Media and Publications function will lead the effort to develop a
long-term strategy to meet the needs of taxpayers with vision impairments,
including senior taxpayers with vision impairments.
Taxpayers With Vision Impairments Could Benefit From Additional Viewing
Options on IRS.gov
The
Internet allows those who are blind to carry out on their own many tasks that
would otherwise present difficulties or require the help of a sighted person. Instead of having to visit an IRS office to
obtain forms or get help with a tax question, they can download the forms or
research tax law questions on IRS.gov, which complies with Section 508 of the Rehabilitation Act. It consists of more than 39,000 individual
webpages accessible to vision-impaired taxpayers who use a screen reader or
other devices to view the site. The IRS
stated it is just beginning to put accessibility features in place on IRS.gov and
will be adding more features during the next several months.
IRS.gov
is one of the most heavily visited
sites on the Internet, with approximately 194 million visits and more than
1.3 billion page views in Fiscal Year 2006. However:
·
Although
the IRS provides accessibility to IRS.gov for taxpayers with screen readers, it
does not provide many viewing options to taxpayers with limited vision (those
who do not require special equipment to view the Internet). The IRS does not provide taxpayers the option
of using their Internet browsers to increase the size of fonts nor does it provide
scalable fonts[17] for easier viewing on its web site.
·
The Social Security Administration provides its
Internet users the temporary use of an Internet browsing software program for
free.
The program allows viewers to adjust the text size of the webpage
content while maintaining the formatting.
This is a big advantage over simply magnifying a screen using browser
settings. See Appendix IV for
accessibility options available on the Social Security Administration web site.
The picture was
removed due to its size. To see the picture,
please go to the Adobe PDF version of the report on the TIGTA Public Web Page.
We believe scalable fonts, the ability to change the background colors for easier viewing, and other viewing options make it easier for people with limited vision to more easily read and navigate the Internet. IRS officials acknowledge that the current design of IRS.gov does not allow users to increase font sizes via their browsers. They have considered providing more viewing options on IRS.gov, but each creates challenges.
· The IRS has considered providing the same software program the Social Security Administration offers its Internet users, but the program was not made available because service would be provided to one set of disabled taxpayers but not to others. In addition, the program used by the Social Security Administration works with a limited set of browsers and operating systems, which creates a problem for the IRS because of the vast number of browsers it supports.
· Every browser and operating system combination handles differently the way the user changes text size. IRS officials explained that to allow changes in viewing options would necessitate a site redesign, which could have significant cost and schedule implications that would have to be considered.
Officials also stated it is not possible to provide simple instructions to guide users through the process of increasing the text size on their computer screens. Because the IRS supports various browsers, the IRS would have to provide the specific steps for each supported browser version, as well as any variations that occur due to the combination of each browser with the users’ operating systems. IRS officials stated it would not only be an “administrative nightmare” to maintain instructions for all the possible combinations, it could also be burdensome to the end user to determine which set of instructions to use. If a user could not identify the particular set of instructions to use, he or she would most likely either give up in frustration or call the IRS.gov Help Desk. The IRS does not find either situation desirable.
Figure 4: IRS.gov Visits by
Browser
Figure 4 was removed due to its
size. To see Figure 4, please go to the
Adobe PDF version of the report on the TIGTA Public Web Page.
Notwithstanding these concerns, it may be feasible to take
actions that would benefit most of the users because 89 percent of visits to IRS.gov are accomplished using 1
browser and 7 percent using another browser; all other browsers account for only
4 percent of the accesses. The majority
of the other browsers used to view IRS.gov make up less than 1 percent of the visits.
See Figure 4 for a breakdown of
IRS.gov visits by browser.
Improving the viewing options on IRS.gov will help improve customer service for the taxpayers with vision impairments and promote voluntary tax compliance. The IRS is moving taxpayers toward receiving self‑assistance, and IRS.gov is central to this plan. For example, the Taxpayer Assistance Blueprint report[18] lists the following potential customer service improvement opportunities that affect IRS.gov:
· Simplify and improve the usability of IRS.gov—make notices available online; allow taxpayers and partners to check the status of IRS accounts and resolve basic account issues (make payments, print transcripts) online.
· Automate the tax law decision logic into an interactive, web-based decision support tool on IRS.gov that is accessible to all partners, taxpayers, and IRS employees.
· Continue to improve search capabilities on IRS.gov that probe taxpayers to target their informational needs.
Recommendation
Recommendation 5: The Commissioner, Wage and Investment Division, should consider providing additional viewing options on IRS.gov, such as scalable fonts, enlarged text size, or background colors, to make it more accessible to taxpayers with vision impairments. This includes ensuring taxpayers are made aware of the options and explaining how to use them, at least for the browsers that are predominantly used to access IRS.gov.
Management’s Response:
IRS
management agreed with this recommendation.
The Electronic Tax Administration office has identified and requested
additional funding for addressing IRS.gov style sheet limitations that are
currently preventing customers from taking full advantage of web browser
functionality to increase font size and use built-in accessibility features.
Appendix I
Detailed Objective, Scope, and Methodology
The overall objective of this review was to determine whether taxpayers with vision
impairments are provided quality service. Testing of internal controls was limited to
the policies and organization of the IRS’ program to serve taxpayers with
vision impairments. We did not identify
any internal control deficiencies.
To accomplish our objective, we:
I.
Reviewed
available computer-processed tax data to identify the vision-impaired
population and the number of potential vision-impaired taxpayers who were age 65
or older. We determined the
2005 tax return information to be reliable by verifying taxpayer accounts
to ensure taxpayers indicated they were blind and/or were 65 or older. For taxpayers 65 or older, we also validated whether
the tax return indicated taxable income, a refund, or a balance due.
II.
Discussed
customer service policies and organizational controls for taxpayers with vision
impairments with appropriate IRS officials and determined whether policies were
appropriate and complied with Section 508 of the Rehabilitation Act of 1973.[19]
III.
Contacted Federal Government agencies and
private corporations to determine whether they provide any special services to taxpayers
with vision impairments, to identify potential best practices.
IV.
Evaluated
IRS customer service options available for taxpayers with vision impairments by
viewing IRS.gov and forms and publications.
We also made six calls to the IRS toll‑free telephone number (1-800-829-3676)
to request alternative documents (three Braille and three large-print
documents) and determine the timeliness of the actions.
V.
Determined
whether the IRS has considered providing any additional options to assist taxpayers
with vision impairments.
VI. Determined whether the number of taxpayers with vision impairments warrants additional services to ensure the quality of service provided is sufficient to produce and promote voluntary tax compliance.
Appendix II
Major Contributors to This Report
Michael E. McKenney, Assistant Inspector
General for Audit (Wage and Investment Income Programs)
Augusta R. Cook, Director
Frank Jones, Audit Manager
Jerry Douglas, Lead Auditor
Kenneth Carlson, Senior Auditor
Mary Keyes, Auditor
Appendix III
Commissioner C
Office of the Commissioner – Attn: Chief of Staff C
Deputy Commissioner for
Services and Enforcement SE
Deputy Commissioner, Wage and
Investment Division SE:W
Director, Customer Account
Services, Wage and Investment Division SE:W:CAS
Director, Customer Assistance,
Relationships, and Education, Wage and
Investment Division SE:W:CAR
Director, Electronic Tax Administration, Wage
and Investment Division SE:W:ETA
Director, Strategy and Finance, Wage and Investment Division SE:W:S
Senior Operations Advisor, Wage and Investment Division SE:W:S
Chief,
Performance Improvement, Wage and Investment Division SE:W:S:PI
Director, Field Assistance, Wage
and Investment Division SE:W:CAR:FA
Director, Media and Publications,
Wage and Investment Division SE:W:CAR:MP
Director Stakeholder Partnerships, Education, and
Communication, Wage and Investment Division
SE:W:CAR:SPEC
Director,
Submission Processing, Wage and Investment Division SE:W:CAS:SP
Chief Counsel CC
National Taxpayer Advocate TA
Director, Office of Legislative
Affairs CL:LA
Director, Office of Program Evaluation and Risk
Analysis RAS:O
Office of Internal Control
OS:CFO:CPIC:IC
Appendix IV
Accessibility Options Available on the Social
Security Administration Internet Web Site
The chart was removed due to its size. To see the chart, please go to the Adobe PDF
version of the report on the TIGTA Public Web Page.
Appendix V
National
Eye Institute Internet Web Site
The picture was removed due to its size. To see the picture, please go to the Adobe PDF version of the report on the TIGTA Public Web Page.
Appendix VI
Installment Agreement Reminder Notice
The picture was removed due to its size. To see the picture, please go to the Adobe
PDF version of the report on the TIGTA Public Web Page.[20]
Appendix VII
Management’s Response to the Draft Report
The response was removed due to its
size. To see the response, please go to
the Adobe PDF version of the report on the TIGTA Public Web Page.
[1]
The National Eye Institute conducts
and supports research that leads to sight-saving treatments and plays a key role
in reducing visual impairment and blindness. The National Eye Institute is part of the National
Institutes of Health, an agency of the United States Department of Health and
Human Services.
[2] Talking forms are tax forms accessible to web site users using a screen reader and speech recognition software.
[3] Taxpayer Assistance Centers are IRS offices that offer walk-in assistance. The Volunteer Income Tax Assistance Program uses certified volunteers sponsored by various organizations who receive training to help prepare basic tax returns.
[4] 29 U.S.C. Section 794(d), as amended by the Workforce Investment Act of 1998 (Pub. L. No. 105-220), August 7, 1998.
[5] A visual impairment, as defined by the Centers for Disease Control and Prevention, means a person’s eyesight cannot be corrected to a “normal” level. Vision impairment may be caused by a loss of visual acuity, where the eye does not see objects as clearly as usual. It may also be caused by a loss of visual field, where the eye cannot see as wide an area as usual without movement of the eyes or turning of the head. Legal blindness, as defined by the American Foundation for the Blind, is a level of visual impairment that has been defined by law to determine eligibility for benefits. It refers to central visual acuity of 20/200 or less in the better eye, with the best possible correction, or a visual field of 20 degrees or fewer. We refer to all of these persons as vision impaired.
[6]
The National Eye Institute conducts
and supports research that leads to sight-saving treatments and plays a key
role in reducing visual impairment and blindness. The National Eye Institute is part of the National
Institutes of Health, an agency of the United States Department of Health and
Human Services.
[7] 29 U.S.C. Section (§) 794(d), as amended
by the Workforce Investment Act of 1998 (Pub. L. No. 105-220), August 7, 1998.
[8] Talking forms are tax forms accessible to web site users using a screen reader and speech recognition software.
[9] The filing season is the period from January through mid-April when most individual income tax returns are filed.
[10] Taxpayer Assistance Centers are IRS offices that offer walk-in assistance.
[11] The VITA Program uses certified volunteers sponsored by various organizations who receive training to help prepare basic tax returns.
[12] U.S. Individual Income Tax Return (Forms 1040 and 1040A), Income Tax Return for Single and Joint Filers With No Dependents (Form 1040EZ), and Amended U.S. Individual Income Tax Return (Form 1040X) (both current and prior years), including the following schedules: Schedule A–Itemized Deductions and Schedule B–Interest and Ordinary Dividends (Schedules A&B) (interest only), Net Profit From Business (Schedule C-EZ), Earned Income Credit (Schedule EIC), Credit for the Elderly or the Disabled (Schedule R), and Self-Employment Tax (Schedule SE).
[13]
42 U.S.C. §§ 12101-12213 (2000).
[14] Adjusted gross income is income less certain deductions and/or expenses.
[15]
[16] All letters and notices will be referred to as notices.
[17] Scalable fonts are those whose size can be changed on the web site.
[18] The 2006 Taxpayer Assistance Blueprint, Phase 1, April 24, 2006.
[19] 29 U.S.C. § 794(d), as amended by the
Workforce Investment Act of 1998 (Pub. L. No. 105-220), August 7, 1998.
[20] This example of a common notice contains hypothetical information used only for illustrative purposes.