BTW, you also have to be concerned about LOCKS on the office doors, LOCKS on the building, WHERE are the armed guards, WHAT kind of safety protocol will minimize interaction with deranged (and rightly so) citizens, etc.
I believe that set of tax law changes also ended up devoting 30% of IRS' field audit resources to examining returns filed that claimed Earned Income Tax Credit ~ an item worth about $2 billion.
30%? Madmen wrote that one!
I went to a Apple Computer training program in Omaha and sat next to some guy. I asked him what he did for a job before this. He said he worked for the IRS. As I moved away from him I said why did you quit. He said because I used to have to go into the mountains to visit taxpayers at home and people would shoot at me... True story.