I have dealt with incompetent IRS employees before. There is no advantage to be had. They don’t care, their bosses don’t care, they can’t be fired and they have nearly endless resources to grind you down even when they are WRONG.
They will create messes, alright, but it’s us that will be paying to escape the muck.
You know as well as anyone what they’re about and what we’re facing.
Regards-