"But you can’t win without evidence". said Robert W. Wood.

Well, you are clearly right that the IRS has a very, very difficult job to do. And you are also right that the IRS didn’t make the tax code, Congress did.

It is a moribund code and it should be reformed. As to accountants, lawyers and EAs, I suppose we contribute to the mess.

But I think we do our best to help people through the system in a lawful way. http://www.forbes.com/sites/robertwo...ion-taxpayers/