In the first instance, IRS would have no record of time before the person could get through to an agent and of discouraged callers.
( ( In ( the ( first instance ) ) ) ( , ( IRS ( ( would ( ( have ( ( no record ) ( of time ) ) ) ( before ( ( the person ) ( could ( ( get through ) ( ( ( to ( an agent ) ) and ) ( of ( discouraged callers ) ) ) ) ) ) ) ) ) . ) ) ) )
(ROOT (S (PP (IN In) (NP (DT the) (JJ first) (NN instance))) (, ,) (NP (NNP IRS)) (VP (MD would) (VP (VB have) (NP (NP (DT no) (NN record)) (PP (IN of) (NP (NN time)))) (SBAR (IN before) (S (NP (DT the) (NN person)) (VP (MD could) (VP (VB get) (PRT (RP through)) (PP (PP (TO to) (NP (DT an) (NN agent))) (CC and) (PP (IN of) (NP (JJ discouraged) (NNS callers)))))))))) (. .)))
There is no recording of the time for callers.
( There ( ( is ( ( no recording ) ( of ( ( the time ) ( for callers ) ) ) ) ) . ) )
(ROOT (S (NP (EX There)) (VP (VBZ is) (NP (NP (DT no) (NN recording)) (PP (IN of) (NP (NP (DT the) (NN time)) (PP (IN for) (NP (NNS callers))))))) (. .)))