yes, the IRS can almost get away with anything.

years ago, I found a loop in the tax code. I studied it for way too long (I REALLY wanted to keep my money that year - I was buying a house) and talked to my CPA about what I found. He said I could try it out, but he wouldn't sign off on it because it would be audited. Great. So, I called the IRS themselves and spoke to some agent about my idea for filing (in hindsight, I wouldn't do that again). The agent literally said that I could file whatever I want and I MAY be right, but they (the IRS) still have the authority to rule against me, that they probably would, and the audit and everything that comes with it would be long and tedious. He then asked me if all that trouble was worth the money I was saving. When I told this to my CPA, he asked, "why can't you just be happy with the money you have?" I fired him.

I fumed for weeks and still get upset when I think about it. If these people can basically yes "yeah, you're right, but we'll still rule against you and make your life hell and make you fight" then what? Any political enemy can get hit on BS rulings and drowned under a mountain of paperwork and beauracracy. Most of the time, CPAs will just do the minimum so they don't have to deal with the feds either. At this point, you need an actual lawyer. It's disgusting.

Complexity = political compulsion.

You get to pick your targets....

It's a win win (win win win) situation for them. Plus...they've already starting doing that so that foots already in the door and getting ignored. ("If it doesn't happen to me then it's not happening..." and then when it does they yell "why won't anyone help me??". "Hang Man" mentality.)