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)))))))))) (. .)))
The IRS has to get a record of the time.
( ( The IRS ) ( ( has ( to ( get ( ( a record ) ( of ( the time ) ) ) ) ) ) . ) )
(ROOT (S (NP (DT The) (NNP IRS)) (VP (VBZ has) (S (VP (TO to) (VP (VB get) (NP (NP (DT a) (NN record)) (PP (IN of) (NP (DT the) (NN time)))))))) (. .)))