This is something that every tax professional knew was going to happen after the IRS announced budget cuts.  Where is the first problem going to be – a slow down in customer service.  See this article in USAToday by Kevin McCoy that gives details on the total breakdown in IRS phone service for the last tax filing season:

http://www.usatoday.com/story/money/2015/07/15/irs-taxpayer-service-2015/30181465/?utm_campaign=Daily+Clips&utm_source=hs_email&utm_medium=email&utm_content=20612080&_hsenc=p2ANqtz–wq-9K5PETkUeJhoTFg_z2CPz782Agh4yTB2kHC6C06DfWKNOhiV0PHxfQKG1bDp-nVg9SNDS_UarBjemlFIXEdoCVHQ&_hsmi=20612080

Since my feeling is that you should not depend on IRS telephone advice anyway (you can get 3 different answers to the same question with three different phone calls), it is better to talk to a tax professional for this type of information than a telephone person who is probably being paid close to minimum wage and now is not available most of the time.

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