Does having known and sleeping with a lady that worked for the IRS count. I was divorced at the time, have no idea where the wonderful lady is today. But that was the only relationship other than I am a veteran.
Sometimes I've seen end-justifies-the-means arguments in support of federal regulations offered as a substitute for an enumerated power.
Over the years I've found that those arguments seem especially prevalent among people who are or were career government employees, but it isn't always the case.