It is a shame that he felt the need to put people in jeapordy to get some satisfaction dealing with the IRS. I can tell you, having had some dealings with that agency, they are the most unreasonable, cut-throat, Gestapo-tactics agency in the US. All government agencies are intractable by nature, but the IRS is especially heinous to deal with. I can understand how people would get frustrated in looking for just rulings from these people. Some would say they are doing their jobs, but in truth, they automatically assume that every person who owes taxes is Al Capone-a notorious gangster from the 1930's. So every poor soul who gets in their sites either pays exactly what they demand without a chance to get a hearing, or the IRS will levy all money in the bank, levy paychecks, social security checks, diability payments, etc., and leave the poor citizen without a nickel to find a lawyer to help them defend themselves.