Definition: In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.
Input: Statement: By organizing this way, IRS hopes to improve both program efficiency and service to taxpayers. Choices:  1. Everyone agrees that IRS customer service is outstanding.  2. Reorganization efforts of the IRS will improve efficiency.  3. The IRS is committed to improving efficiency and customer service.

1