But with extensive staffing cuts at the IRS since last year, fresh questions are arising over the usefulness of the CAP program. The IRS began piloting the CAP program in December 2005 and made it permanent in March 2011. The IRS lacks financial metrics to assess the efficiency and effectiveness of the CAP program, according to the report. TIGTA believes this much use of IRS resources meets the criteria for a user fee because participation is voluntary and provides benefits to participants. The IRS agreed with three of TIGTA's four recommendations, but didn't agree to reevaluate assessing a user fee for participation in the CAP program.