i'll give you some other facts. there are various courts that can hear tax cases. they don't always agree. so it's possible to win in one court and lose in another. usually they can be furthered appealed all the way up to SCOTUS. With different IRS offices and hence field/office auditors, a person in one state could get a result that differs from the result that would occur in another state even if all the facts and circumstances are the same. a common example is reasonable compensation. since its nowhere defined in the code, it's up to the auditor. there was a recent case in Illinois where the owner of a privately held company took a salary which the IRS auditor deemed excessive. the taxpayer went to court where the IRS lost.
There is a hierarchy for our tax laws, if interested i've provided a link. https://www.aicpa.org/content/dam/aicpa/interestareas/tax/resources/practicemanagement/downloadabled...
while the is only 1 constitution and 1 internal revenue code, many things are not defined and there is some wiggle room.
Congress writes the tax laws but they do a poor job. what can be on one page in Congress could end up being clarified in 100's of pages of regulations.
