security The IRS can't handle taxpayers' calls. This firm found a way to cash in

[Future Sensors]

From the article:

The company, called EnQ, swamps the IRS’ switchboard with its own calls, then sells desirable, time-saving slots near the head of the hold line to accountants and tax preparers willing to pay up to $1,000 a year.​

Read more:

Column: The IRS can’t handle taxpayers’ calls. This firm found a way to cash in.
Enq carries on a tradition of genuinely terrible startup ideas.
https://www.latimes.com/business/story/2021-10-05/column-tax-calls-irs-enq​

and:​

DoS a federal agency, then charge for access
https://doctorow.medium.com/dos-a-federal-agency-then-charge-for-access-a4fb041b50bb​