Go ahead and sue if it makes you feel better. A lawsuit against the IRS will probably cost between $20,000-$100,000 and for a refund will probably fail.
Perhaps I should have said that it is not reasonable to sue the IRS for a refund (unless it is extraordinary circumstances). If you have such circumstance then you should consult a tax attorney for advice.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
