Yes, the "Secretary" in the US Tax Code refers to the Secretary of the Treasury, since the Internal Revenue Service is under the Treasury Department.
I am sure that Congress feels like it has done its job: you can
- keep all your receipts and add them up yourself, or
- take whatever formula the IRS has been charged to provide for you.
As Dave noted, lay any blame at the feet of Congress, who could have provided more specific guidance (but they usually don't).
I don't know who soon the new IRS Sales Tax Calculator is available each year, but surely the amount doesn't vary THAT much from year to year.
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