National Taxpayer Advocate Nina E. Olson released her 2015 annual report to Congress in early January, focusing on her concern that the IRS may be on the verge of dramatically scaling back telephone and face-to-face service it has provided for decades. Olson characterized the combination of reductions in personal service and the IRS's plans to direct taxpayers With questions to preparers and other third parties (along with the expansion of user fees) as creating a "pay to play" tax system, where only taxpayers who can afford to pay for tax advice will receive personal service, while others will be left struggling for themselves.
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