[Federal Register Volume 81, Number 55 (Tuesday, March 22, 2016)]
[Notices]
[Pages 15413-15414]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-06432]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Tax Design Challenge; Requirements and Procedures

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice.

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SUMMARY: This Notice announces the requirements and procedures for the 
Tax Design Challenge (``the Challenge). The Challenge is a 
crowdsourcing competition, with cash prizes, that the IRS is hosting to 
begin reimagining the taxpayer experience of the future. The goal of 
this design challenge is to develop new concepts for designing, 
organizing and presenting tax information in a way that makes it easier 
for taxpayers to understand their taxpayer responsibilities and 
effectively use their own taxpayer data.

DATES: Effective on April 17, 2016. Challenge submission period ends 
May 10, 2016, 11:59 a.m. ET.

ADDRESSES:
    1. The kickoff meeting for the Tax Design Challenge will take place 
at 1776, 1133 15th Street NW., Washington, DC 20005.
    2. Challenge submissions must be submitted electronically at 
www.taxdesignchallenge.com.

FOR FURTHER INFORMATION CONTACT: Christopher Daggett, 503-330-6311 or 
Michael Lin, 202-317-6381.

SUPPLEMENTARY INFORMATION:

Subject of Challenge Competition

    Tax information is available to taxpayers across multiple IRS 
channels and contains a wealth of information. Many taxpayers, however, 
might not know where to find this information or how to use it, as much 
of this information reads like a receipt and can be incomprehensible to 
those who are not financial professionals.
    The Challenge asks: How might we design, organize, and present tax 
information in a way that makes it easier for taxpayers to manage their 
taxpayer responsibilities, and to use their own taxpayer data to make 
informed and effective decisions about their personal finances?
    This is an incredible opportunity for civic-minded technologists, 
designers, and innovative thinkers to improve and shape the user 
experience of one of the most visited government Web sites in the U.S.

Challenge entrants will submit a design that

    * Improves the visual layout and style of the information for the 
taxpayer
    * Makes it easier for a taxpayer to manage his/her taxpayer 
responsibilities
    * Empowers a taxpayer to make informed and effective decisions 
about his/her personal finances.
    Entrants should consider end users in developing their design. Our 
tax system includes people from many different socioeconomic 
backgrounds, with different needs and responsibilities.
    The Challenge is an opportunity for talented individuals to touch 
the lives of Americans across the country through design. The most 
innovative designs will be showcased in an online gallery. Winning 
submissions will receive monetary prizes.
    The IRS enthusiastically supports crowdsourcing competitions, as 
they have proven to be cost-efficient vehicle for catalyzing innovation 
in government.

Submission Requirements

    In order for an entry to be eligible to win the Challenge, it must 
meet the following requirements:

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    Deliverable: Must be an image or browser viewable file. The 
acceptable image formats: .PNG, .JPG, .GIF, .TIFF, and .PDF. The 
acceptable browser viewable format is .HTML.
    Feasibility: The Challenge requires only that the design of the 
taxpayer experience be submitted. It is not the responsibility of the 
entrant to build or code a working version of the design. However, the 
design must be ultimately implementable using HTML, CSS, and 
JavaScript.
    Data: The design must be built off the data fields found in the Tax 
Data Document (TDD), which will be posted on 
www.taxdesignchallenge.com.

Eligibility Rules for Participating in the Challenge

    To be eligible to win a prize under the Challenge, an individual or 
entity--
    (1) Must register to participate in the Challenge under the rules 
promulgated by the Internal Revenue Service.
    (2) Must comply with all the requirements under this section.
    (3) In the case of a private entity, shall be incorporated in and 
maintain a primary place of business in the United States, and in the 
case of an individual, whether participating singly or in a group, 
shall be a citizen or permanent resident of the United States.
    (4) Shall not be a Federal entity or Federal employee acting within 
the scope of their employment.
    (5) Shall not be an employee of the Internal Revenue Service or the 
Mortgage Bankers Association (``the Cosponsor'').
    (6) Shall not be affiliated with any judge on the review panel. In 
the case of a private entity, this means that no judge currently serves 
as a director, officer, or employee of the entity. In the case of a 
private individual, the individual shall not have a close family or 
professional relationship with any judge.
    (7) Federal grantees may not use Federal funds to develop Challenge 
applications unless consistent with the purpose of their grant award.
    (8) Federal contractors may not use Federal funds from a contract 
to develop Challenge applications or to fund efforts in support of a 
Challenge submission.
    An individual or entity shall not be deemed ineligible because the 
individual or entity used Federal facilities or consulted with Federal 
employees during a competition if the facilities and employees are made 
available to all individuals and entities participating in the 
Challenge on an equitable basis.
    Entrants must agree to assume any and all risks and waive claims 
against the Federal Government, its related entities, and the 
Cosponsor, except in the case of willful misconduct, for any injury, 
death, damage, or loss of property, revenue, or profits, whether 
direct, indirect, or consequential, arising from participation in the 
Challenge, whether the injury, death, damage, or loss arises through 
negligence or otherwise.
    Entrants must also agree to indemnify the Federal Government 
against third-party claims for damages arising from or related to 
Challenge activities.

Terms and Conditions for Participating in the Challenge

    (1) Employment and Compensation. Participation in the Challenge 
does not create an employment relationship between participants and the 
IRS. Except for the prize winners, participants will not receive any 
compensation or other payment for any products or services that they 
provide to the IRS during the Challenge.
    (2) Contracting. Participation in the Challenge does not establish 
a contractual relationship between the participants and the IRS. The 
Challenge results are not subject to protest or appeal under federal 
contracting laws.
    (3) Intellectual Property.
    (i) Each participant retains title and full ownership in and to 
their submissions. Participants expressly reserve all intellectual 
property rights not expressly granted under this notice.
    (ii) By participating in the Challenge, each participant grants the 
IRS a non-exclusive, royalty-free, worldwide, irrevocable license to 
use any of participant's intellectual property incorporated in the 
participant's submission, in furtherance of the IRS's mission. This 
license includes the right to incorporate the submission into IRS 
products or processes, and to reproduce, publicly perform, publicly 
display, and use the submission, including, without limitation, for 
advertising and promotional purposes related to the Tax Design 
Challenge Series.
    (iii) Participants warrant that they have permission to use any 
intellectual property of third parties that is included in their 
submissions, and that such permission extends to the IRS to the extent 
set forth in paragraph (3)(ii) of these Terms and Conditions.
    (4) Liability. Participants agree to assume any and all risks and 
waive claims against the Federal Government, its related entities, and 
the Cosponsor, except in cases of willful misconduct, for any injury, 
death, damage or loss of property, revenue, or profits, whether direct, 
indirect or consequential, arising from their participation in the 
Challenge, whether the injury, death, damage or loss arises through 
negligence or otherwise.
    (5) Challenge Judgments Final. Participants agree that the 
selection of prize winners is a matter of discretion for the judges, 
and all selections are final and binding.

Registration Process for Participants

    To register for this challenge participants should either:
    Access the www.challenge.gov Web site and search for the ``Tax 
Design Challenge''.
    Access the Tax Design Challenge Web site at: 
www.taxdesignchallenge.com.
    A registration link for the Challenge can be found on the landing 
page under the Challenge description.

Amount of the Prize

    Each submission will be considered for all three prize categories 
listed below. A review panel will select winners based on defined 
criteria (below). An individual submission can win multiple awards.
    Overall Design: $10,000 (1st), and $5,000 (2nd).
    Best Taxpayer Usefulness: $2,000 (1st), and $1,000 (2nd).
    Best Financial Capability: $2,000 (1st), and $1,000 (2nd).
    Awards may be subject to Federal income taxes and IRS will comply 
with all tax withholding and reporting requirements, where applicable.
    Prizes will be funded by Cosponsor (Mortgage Bankers Association) 
and paid by IRS.

Basis Upon Which Winners Will Be Selected

    The review panel will make selections based upon the following 
criteria:
    --Overall Appeal
    --Taxpayer Usefulness: Does it address the taxpayer's 
responsibilities?
    --Financial Capability: Does it make it easier for the taxpayer to 
make informed and effective decisions about his/her personal finances?
    --Visual Hierarchy: Can the most important information be easily 
found?
    --Information Density: Is it easy to digest the information that is 
presented?
    --Accessibility: Can a varied population make use of this document?
    The review panel will operate in a transparent manner. Following 
the Challenge, the IRS will publish information about the panel's 
decision.

    Authority: 15 U.S.C. 3719.

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2016-06432 Filed 3-21-16; 8:45 am]
 BILLING CODE 4830-01-P