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 callers are encouraged to call multiple times.
( ( The callers ) ( ( are ( encouraged ( to ( call ( multiple times ) ) ) ) ) . ) )
(ROOT (S (NP (DT The) (NNS callers)) (VP (VBP are) (VP (VBN encouraged) (S (VP (TO to) (VP (VB call) (NP (JJ multiple) (NNS times))))))) (. .)))