Is there no direct logical correlation between 'In the first instance, IRS would have no record of time before the person could get through to an agent and of discouraged callers.' and 'The IRS has to get a record of the time.', indicating neutrality?
In the first instance, IRS would have no record of time before the person could get through to an agent and of discouraged callers.###The IRS has to get a record of the time.