OMB #1545-2212 The IRS would like to get feedback from individuals to better understand the barriers to filing faced by taxpayers. As part of this effort, IRS has asked Fors Marsh Group (FMG), an established research company, to conduct a focus group or phone interview with taxpayers who filed one or more late returns, or who did not file at all. Invitation letters were sent to randomly-selected taxpayers inviting them to participate in the focus group or interview on a first-come, first-served basis. Participation is voluntary and confidential. Transcripts of the interviews, with all personally identifiable information removed, will be provided to IRS for research purposes only. A copy of the IRS letter that invites taxpayers to participate in the survey is provided below. Sample 2018 Barriers to Filing Invitation Letter We hope you will decide to participate in this study. Together we have an opportunity to advance our understanding of barriers to filing. Thank you.