I had a friend whose wife worked at the IRS as an auditor, located in the Bible Belt (actual location withheld to protect the innocent). She mainly worked in business audits. She isn't pond scum at all. However, think geek: a numbers geek. She is an accountant, and is all about the numbers and the regulations; all day, every day. In talking with her, I got the impression that she never thought past the numbers and regulations; never thought about how what she did affected people, their businesses and their lives. She just didn't seem capable. Sort of odd... She knew what people thought about the IRS, but didn't seem to care much. Her attitude was someone had to do it, and it might as well be her. However, she was very aware of what was needed to keep her job and lucrative retirement. Was also all about doing what was needed to get ahead and stay ahead in the IRS. She knew she had it good, and wasn't about to jeopardize it.
She sounds remarkably like the Germans who led the Jews to the gas chambers. Didn’t see them as humans and didn’t really think about what they were doing...you get inured to evil pretty quickly.