The IRS has developed a “future state” plan that is likely to bring about a fundamental transformation in the way it treats taxpayers. The plan raises two significant concerns. It indicates an intention to substantially reduce telephone and face-to-face service and it indicates an intention to drive taxpayers who need help to tax return preparers and tax software companies – an approach that will increase taxpayer compliance costs. To date, the IRS has ignored TAS’s recommendation to make its plan public and seek taxpayer comments.