Yes, most of whom, if cpas are Registered Agents of the IRS— and thus the extra agents are NOT needed (as the Agents they think they can hire, have zero liability for what they claim a taxpayer got wrong!!). All is based on court decisions- cause if you only follow publications of the IRS you STILL can be accused of not doing the return correctly. CPAs have insurance against such screwups.
Taxpayer to IRS: I think you made a mistake on my return.
IRS to taxpayer: We have 87,000 armed agents who say its right.