The IRS has allowed the tax preparation industry to influence the rules of the Free File program, which aims to provide free tax filing to most Americans. Emails obtained by ProPublica show that the IRS tried to hide documents related to the program and that the tax preparation industry has had significant input in shaping the program. The program has been declining in recent years, with less than 3% of eligible Americans using it. The IRS has been criticized for its handling of the program and its relationship with the tax preparation industry.