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Survey of Tax Practitioners and Advisers, 1986: [United States] (ICPSR 8884)

Principal Investigator(s):

Summary:

This data collection was undertaken to examine the roles of tax preparers and advisers in preparing returns, advising clients on different aspects of business and family financial planning, and representing taxpayers before the Internal Revenue Service on appeals and in litigations involving examination deficiencies. The study was also designed to measure the potential impact of preparers on tax administration by examining the number of returns prepared by preparers with certain attitudes, opinions and reported behavior. Preparers' and advisers' opinions were elicited on various Internal Revenue Service programs (e.g., Private Letter Ruling, toll free telephone system, Examination and Appeals, Collection, Problem Resolution), on different types of penalties, tax shelters, and on communicating with the Internal Revenue Service.

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Dataset(s)

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Data:

Study Description

Citation

United States Department of the Treasury. Internal Revenue Service. Research Division. Survey of Tax Practitioners and Advisers, 1986: [United States]. ICPSR08884-v1. Ann Arbor, MI: Inter-university Consortium for Political and Social Research [distributor], 1988. http://doi.org/10.3886/ICPSR08884.v1

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Scope of Study

Subject Terms:   consumer affairs, economic attitudes, government expenditures, occupations, personal finances, revenues, taxation

Geographic Coverage:   United States

Time Period:  

  • 1986

Date of Collection:  

  • 1986-05--1986-07

Data Types:   survey data

Data Collection Notes:

These data were collected by Westat, Inc.

Methodology

Sample:   A representative stratified sample of returns that paid preparers signed in 1984 and 1985 was extracted from the Internal Revenue Service Preparer Inventory File (PIF) which contained approximately 42 million individual income tax returns signed by paid preparers. This sample of preparers was interviewed and their responses were weighted to the population of returns in order to represent the impact of preparers on the returns that they signed. For the advisers group, a sample of lawyers was drawn from the Centralized Authorization File (CAF), an updated list of persons by occupational code who are given the power of attorney to represent clients in tax matters and receive and inspect certain tax information. The total sample includes 1,772 tax preparers and 152 tax advisers or lawyers.

Data Source:

personal interviews

Version(s)

Original ICPSR Release:  

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