In her 2015 report to Congress, National Taxpayer Advocate (NTA) Nina Olson expressed concern that the IRS may be on the verge of dramatically scaling back telephone and face-to-face service that it has historically provided to assist taxpayers comply with their tax obligations. Ms. Olsen 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 the IRS 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. In particular, she calls for the IRS to release its “Future State” plan documents, provide additional detail about its anticipated impact on taxpayer service operations, and solicit public comments. She also recommends that congress conduct oversight hearings on IRS’s plan. The NTA’s 2015 annual report to Congress is at www.taxpayeradvocate.irs.gov/media/default/documents/2015arc/arc15_volume1.pdf.