The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS Page: 3
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Gutierrez, Theresa Kay., The Effects of Interactions
with IRS Employees on Tax Practitioners' Attitudes toward
the IRS. Doctor of Philosophy (Accounting), December,
1992, 141 pp., 15 tables, 3 figures, references, 58 titles.
The purpose of this study was to determine the effects
of interactions with IRS employees on tax practitioners'
attitudes toward the IRS. The mission of the IRS is to
inspire the highest degree of public confidence as it
collects the proper amount of tax revenues at the least cost
to the public. The IRS believes it must project a favorable
image to tax practitioners in order to foster a high level
of support for its mission. Prior surveys of tax
practitioners found that practitioners have generally
unfavorable attitudes toward the IRS and its employees.
This study examined whether the unfavorable attitudes result
from interactions with IRS employees, and provides empirical
evidence of the effects of interactions with IRS employees
on tax practitioners' attitudes toward the IRS.
An attitude scale was developed to measure tax
practitioners' attitudes toward the IRS and its revenue
agents, revenue officers, and appeals officers. There were
302 usable responses (33.6 percent) received from 900
instruments mailed to a randomly selected national sample of
tax practitioners. The same instrument was administered to
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Gutierrez, Theresa Kay. The Effects of Interactions with IRS Employees on Tax Practitioners' Attitudes toward the IRS, dissertation, December 1992; Denton, Texas. (https://digital.library.unt.edu/ark:/67531/metadc278935/m1/3/: accessed April 18, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; .