\t\t Unrestricted \t\t
\t\t\t\t\tThis data comprises government records. See Ordering Information for Electronic Records for information on ordering copies of data files from NARA. Please note the title and identifier above when making inquires. \t\t
","fileAccessRequest":false,"metadataBlocks":{"citation":{"displayName":"Citation Metadata","name":"citation","fields":[{"typeName":"title","multiple":false,"typeClass":"primitive","value":"Survey of Tax Practitioners and Advisors"},{"typeName":"otherId","multiple":true,"typeClass":"compound","value":[{"otherIdAgency":{"typeName":"otherIdAgency","multiple":false,"typeClass":"primitive","value":"NARA"},"otherIdValue":{"typeName":"otherIdValue","multiple":false,"typeClass":"primitive","value":"646597"}}]},{"typeName":"author","multiple":true,"typeClass":"compound","value":[{"authorName":{"typeName":"authorName","multiple":false,"typeClass":"primitive","value":"Department of the Treasury. Internal Revenue Service. Office of Compliance Research. Operations Analysis Division. (ca. 1984 - ?)"}}]},{"typeName":"datasetContact","multiple":true,"typeClass":"compound","value":[{"datasetContactEmail":{"typeName":"datasetContactEmail","multiple":false,"typeClass":"primitive","value":"N/A"}}]},{"typeName":"dsDescription","multiple":true,"typeClass":"compound","value":[{"dsDescriptionValue":{"typeName":"dsDescriptionValue","multiple":false,"typeClass":"primitive","value":"\t\tThe agency conducted this survey 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 data were also used to measure the potential impact of preparers on tax administration by examining the number of returns prepared by preparers with certain attitudes, opinio\nns, and reported behavior. This series consists of data from a survey of 1,772 tax preparers and 152 tax advisers or lawyers. Data include preparers' and advisers' opinions on various Internal Revenue Service (IRS) programs such as Private Letter Ruling, toll free telephone system, Examination and Appeals, Collection, and Problem Resolution; on different types of penalties; tax shelters; and on communicating with the IRS.\n
\t\t\t\t\tThis data comprises government records extracted from the Archival Research Catalog (ARC). See the ARC catalog entry for this series for more information on this data and how to order it. \t\t
"}}]},{"typeName":"keyword","multiple":true,"typeClass":"compound","value":[{"keywordVocabulary":{"typeName":"keywordVocabulary","multiple":false,"typeClass":"primitive","value":"ARC"}}]},{"typeName":"distributor","multiple":true,"typeClass":"compound","value":[{"distributorName":{"typeName":"distributorName","multiple":false,"typeClass":"primitive","value":"National Archives and Records Administration"},"distributorAffiliation":{"typeName":"distributorAffiliation","multiple":false,"typeClass":"primitive","value":"National Archives and Records Administration"},"distributorAbbreviation":{"typeName":"distributorAbbreviation","multiple":false,"typeClass":"primitive","value":"NARA"},"distributorURL":{"typeName":"distributorURL","multiple":false,"typeClass":"primitive","value":"http://www.archives.gov/"},"distributorLogoURL":{"typeName":"distributorLogoURL","multiple":false,"typeClass":"primitive","value":"http://www.icpsr.umich.edu/DATAPASS/images/nara.gif"}}]},{"typeName":"dateOfCollection","multiple":true,"typeClass":"compound","value":[{"dateOfCollectionStart":{"typeName":"dateOfCollectionStart","multiple":false,"typeClass":"primitive","value":"N/A"}}]}]}},"files":[]}}}