Tax offices across Scotland could face closure under proposals from HM Revenue and Customs (HMRC).
It has been proposed that 19 offices, including Perth, Inverness, Wick and Galashiels, could close by 2011.
The move could affect hundreds of jobs according to the Public and Commercial Services union (PCS) but HMRC has said this is "not about jobs".
A staff consultation process, part of a UK-wide review, has now begun. It is scheduled to end in August.
A spokesman for HM Revenue and Customs said: "It is purely and simply an accommodation review to see how best we can do our business.
"The whole estate is being looked at, it's just housekeeping.
"It is not about jobs. Nobody has lost their jobs so far."
The spokesman said there would be no impact to offices that deal directly with members of the public.
HMRC said the need for re-organisation was partly due to the integration of the former Inland Revenue and HM Customs and Excise, which had left the new department with more office space than it needed.
"The cuts are not justified and are ill-conceived"
However, the union has warned that services could suffer.
John Davidson, the PCS spokesman on HMRC, called the proposals "shortsighted".
He added: "The PCS is resolved to oppose all office closures where there is going to be an effect on service to the public or where it's clear that the closure will affect someone's career within the department.
"The cuts are not justified and are ill-conceived."
Commenting on the proposals Liberal Democrat Shadow Scotland Secretary, Michael Moore said: "It is ludicrous that it has taken eighteen months for HMRC officials to complete their review and come to this devastating conclusion.
"The announcement of the proposed closures smacks of overbearing centralisation."
The agency employs 1,900 staff in Scotland, projected to drop to 1,350 by 2011.
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