We present new high resolution inelastic neutron scattering data on the candidate spin liquid Tb2Ti2O7. We find that there is no evidence for a zero field splitting of the ground state doublet within the 0.2 K resolution of the instrument. This result contrasts with a pair of recent works on Tb2Ti2O7 claiming that the spin liquid behavior can be attributed to a 2 K split singlet-singlet single-ion spectrum at low energies. We also reconsider the entropy argument presented in Chapuis {it et al.} as further evidence of a singlet-singlet crystal field spectrum. We arrive at the conclusion that estimates of the low temperature residual entropy drawn from heat capacity measurements are a poor guide to the single ion spectrum without understanding the nature of the correlations.