TAX workers in Huddersfield are fearing for their jobs.
Inland Revenue staff could be moved out of the town's Crown House in Southgate to a main base in Bradford or Leeds.
Staff have been left uncertain after bosses revealed plans to slash 12,500 posts nationally.
The Public and Combined Services Union said it was likely to hold a strike ballot in the new year.
A spokesman said: "We have major concerns about the impact on delivering a service. You need people to deal with the public and businesses on a face-to-face basis.
"If you don't have people to collect revenue then you won't have the money to pay for schools, hospitals and the like."
The new HM Revenues and Customs service - which combines Customs and Excise and the Inland Revenue - plans to cut its budget by 15% between 2008 and 2011.
A spokesman for the service confirmed that Huddersfield, along with other offices, would ultimately form part of its Leeds/Bradford urban centre, but no decisions had been made, he said.
The spokesman said: "Whatever the outcome of the consultation and review, we will retain a face-to-face service."