Robert Kerr, a former IRS employee and current tax consultant, joins Tax Notes reporter Benjamin Valdez to discuss the implications of President Trump's federal hiring freeze on the IRS. They explore how this freeze impacts staffing and operational capabilities, leading to uncertainties for employees. Kerr highlights challenges in maintaining taxpayer interactions and morale, amid new employee buyout initiatives. The conversation delves into the complexities of government downsizing and its potential effects on the IRS's long-term strategic priorities.