The Taxpayer Service Division contributes to the Internal Revenue Service mission of achieving the highest possible voluntary compliance with the Federal income tax law by answering questions and helping taxpayers in their return preparation efforts. These services are provided by Taxpayer Service Representatives and Taxpayer Service Specialists (TSS's). The TSS position was established in 1975 to upgrade the quality of assistance provided. TSS duties include being able to provide assistance with problems involving complex areas of the tax law. The purpose of the study was to disclose to what extent TSS's are called on to answer tax questions related to partnerships, corporations, and Subchapter S corporations and to disclose whether they have been trained and are able to answer the inquiries.