INTRODUCTION 

Intent and Explanation 

With tax season upon us, I decided to explore the Internal Revenue Service’s (IRS - http://www.irs.ustreas.gov/) web site. Because of my strong first impression of the first two pages of the site, I believe it lends itself well to an interesting rhetorical analysis. In this paper, I will analyze and critique the web site for its effectiveness to meet a taxpayer’s need to find general information pertaining to his or her taxes. I did not have any specific questions about tax information. Primarily, I came to this site to become acclimated and to decide whether or not it was useful enough to return. Since this is a web site, I will also look at how the site uses elements such as graphics, images, font size and style and format to convey messages to the reader. Many different layers of this site exist; therefore, I have chosen to dissect only a few aspects: the Tax Regs in English page, the "site tree" and the theme. In discussing the theme, I will be able to include parts of subordinate pages without analyzing every minute piece of the site. My critique and comments about this site stem from being an experienced web designer and a United States taxpayer. I will detail my encounter with the first two pages as it is important to the rhetorical effectiveness of the site and then discuss the major aspects of the site. 

THE DIGITAL DAILY: A CRITIQUE 

First Impressions 

My first encounter with the Internal Revenue Service’s web site is a simple opening page that uses only one large graphic with a small amount of text underneath the graphic. The picture is that of a blue sky with white, fluffy clouds and a U.S. Mail box (see figure 1). The text within the graphic invites you to click on the mailbox so that you can "communicate with the IRS" (www.irs.ustreas.gov/prod/index_javascript.html). This page is similar to what one would see as an advertisement in a magazine. I was not prepared for this to be the first page of the Internal Revenue Service’s web site. From the beginning, the site is accommodating and cheerful to the browser. Once you click on the mailbox, you enter the site. The next page you see is entitled "The Digital Daily" (www.irs.ustreas.gov/prod/cover.html, see figure 2). This page is striking because of the bright red and yellow colors and spinning blue and green world at the top of the page. Instantly this page reminds me of the front cover of a tabloid paper. The next element that catches my eye is a very large image of a sailor, drawn to look like someone from the 1940’s or 1950’s. Text is under the picture of the sailor. It describes his perils of being unable to download his tax forms from the Internet because he is away from his home and computer. I did not read the entire text because I was struck by the question, "Who is the Internal Revenue Service trying to target here?" From my first impression, I feel that it is not me or my generation; and yet, I am a taxpayer. Although this main page is visually appealing and catchy, I am initially suspect of it because it reminds me of something that would appeal to my grandparents. 

The next element that my eyes are drawn to is the picture of Uncle Sam, positioned in the column left of the "featured" sailor image. The text around the picture of Uncle Sam tells of employment opportunities. Where the "sailor" is the first "story," this solicitation for employment is the next. By this point, I am baffled by the rhetorical moves that this web designer, hired by the IRS, has chosen. I click on the picture of Uncle Sam and go to the next page. "The Digital Daily" theme is carried through on this page. I scroll down through the page which indicates regional headquarters of the IRS where employment opportunities are available. I decide to leave this information and look for a "home" or "back" button. I find a series of buttons on the bottom of the page. They are all interesting graphics that look like icons of the 1950’s (see figure 3): an old typewriter, a retro, red-leather chair, a pair of women’s glasses from the 50’s, a band-aid, a U.S. Mail box and a modern computer. I choose the appropriate button and head back for the first page. 

When I return to "The Digital Daily’s" first page, I follow the next points of information under Uncle Sam. They are the "Tax Pro Corner, Highlights of Tax Provisions and the Tax Calendar." At this point, having explored just a bit - I am an anxious browser - I wonder where all the information is. The tax forms, the tax tables, the "do’s and don’ts" of filing your taxes. My initial feeling is that this page is graphically appealing and navigable but that it is not very information-rich. 

I search this front page for some more links and down at the bottom, in very drab text, I see links to the following: Tax Stats, Tax Info For You, Tax Info For Business, Electronic Services, Taxpayer Help & Ed, Tax Regs In English, IRS Newsstand, Forms & Pubs, What’s Hot, Meet the Commissioner, Comments & Help, Site Tree. This is where the real information is. It is peculiar to me that it is hidden down at the bottom in the form of simple text. I decide to follow the "Tax Regs in English" link. This page is a good example of what the other pages to this site are like. By analyzing its specific features and the features of a subsequent link, the "site tree" in the following section, I will bring the whole discussion to the theme of this web site and its effectiveness as a government web site. 

Analysis & Discussion 

The "Tax Regs in English" Page (www.irs.ustreas.gov/prod/tax_regs/index.html) 

The following analysis of the IRS web site will discuss three different aspects which include the "Tax Regs in English" Page, the "site tree", and the theme. The "Tax Regs in English" page is a good example of the kind of connection that the IRS is trying to make, through this web site, to their clientele. First the page carries the same block graphic at the top that the other pages have. It is a blue sky with white, fluffy clouds, as well as the pencil graphic. Here the same graphical elements are used in order to create continuity throughout the site. This recurring image helps the reader navigate well through the site. The text tells about how these typically difficult to understand tax regulations are now in plain English, here at this site. The text is simple and easy to read. The tone is familiar. White space is utilized well, as there is not much text to frustrate the reader. The page is divided into two columns with four links to follow. The links have an explanation about the links you are following. Yet again, it is evident that the IRS is trying to offer much information, in a conversational, familiar tone. The four links are: "Tax Regulations", in plain English; "Download from Archives"; "Comments on Proposed Regs", where one can send their comments to the IRS; and "Internal Revenue Bulletins," updates to changes. At the bottom of the page are the same buttons that are seen throughout the site, providing familiarity and navigability to the browser. 

The "Site Tree" - (www.irs.ustreas.gov/prod/search/site_tree.html) 

This page is another example of how the IRS’s web site is trying to make tax information more accessible and understandable. Essentially, the "site-tree" is a search tool for the entire web site. But because of the format that the designers of this page have used, it is more extensive and useful than most internal search engines on web sites. This page uses two frames to separate information. The first frame, to the left of the page (see figure 4) is a topic index. This frame gives you an alphabetical list of all the possible subjects found at the IRS site. The next frame, divided into two columns, has topic description and topic links. This part is very helpful because it gives the browser a definition of the topic and then related links within the site. I really like the site tree. It is a wonderful attempt to make the information at the IRS web site understandable and accessible. Again, this particular page carries the theme of "The Digital Daily"; at the top and at the bottom are the recognizable buttons. 

The Theme - "The Digital Daily" 

Overall this web site is a cohesive entity. The theme of a tabloid paper is carried throughout the site. When we think of a tabloid-type paper, we think of conversational, familiar, and easy-to-understand writing. It is obvious with the bright colors and likeable theme of the site, the IRS is trying to bridge the information gap with the average tax payer. At first, I did not like the 1950’s theme, but as I navigated through the site, I realized that it was at the very least a connective theme that made navigating through the site effortless. In thinking more about why they might have chosen the 1950’s theme, it is possible that the designer’s of the IRS’s web site wanted to convey the feeling of prosperity. The 1950’s were a time of growth and stability in America after World War II. 

Conclusions 

I was not prepared for the theme of this site. I thought that the site would look more professional, in the sense of being distant and boring, and be very text-driven. In fact, it is the graphics that drive the page and move the reader. I think the average person coming to this site for the first time will be a little shocked by the use of color, appealing graphics and easy-to-read information. Because of the use of those elements, the reader feels comfortable and invited to return to the site. My opinion might be different if I had come to the site with a specific question or concern. Walls of frustration can form when you cannot find answers to specific questions on a site which is difficult to navigate. However, my opinion is that this site would be quite useful for general information concerning our taxes and the Internal Revenue Service. As for changes, web sites are in a constant state of flux. Therefore, making suggestions for improvement is important because often the problem can be easily remedied. The IRS’s web site asks you to respond to design as well as content issues. As a web designer, I like to see consistency of theme and graphical elements throughout the site. When the consistency is apparent, the information on the site is more accessible. I believe that the Internal Revenue Service satisfies the requirements of an effective and useful web site.