@dpp My experiences with the IRS have generally been professional and reasonable. I don't doubt that people have nightmares. It's a complicated tax system and stakes are high and not everyone at any large organization is going to be superb. But my own experience has been that I've been treated fairly, given the tax code. (I have had the experience of misunderstanding the tax code, suffering a significant unexpected, felt-unfair loss. But my tax accountants flagged that, never interacted w/IRS.)