So, the tax-code is so complex that the IRS doesn't even understand it. LOL. Not much of a surprise really. With so many rules, there are going to be contradictions that someone who really knows the laws can exploit.
This is just another argument for a flat tax.
Funny, I had a return years back that "mystified" the IRS. It was then explained to me that I had to "Demystify" my return and had my bank account levied and a lien on my house until I provided clarity. Which I quickly did.
Of course it took them three years to follow up on administrative documentation for the lien and bank levy to go away.
To this day I carry copies of my release of lien form(make sure the little numbers in the upper right are not cut out when copying). I've needed that form more frequently than my medical insurance card!