Anyone who doesn't use a software tax program these days is only asking for problems. Put the correct information in, and you won't overpay or underpay. I've used tax programs since they first appeared, and I have never been audited. Even after I spoke against the Clintons!
Actually, the IRS employees not being able to understand the tax code is something have from direct experience.
I filed a tax return on which I claimed a foreign tax credit of under $200 on the basis of a distribution from an estate. I then got a letter demanding that I file a Form 1116. The instructions for Form 1116 explicitly state that the foreign tax credit can be claimed without filing the form if all foreign income passive (check), the foreign taxes paid are reported on . . .Schedule K-1 Form 1041,. . . (check), and were less than $300 (or $600 if married and filing jointly) (check).
Plainly some IRS bureaucrats can't even read and understand the instructions to their own forms, much less the whole tax code.