Middle manager A at the IRS F-d up going all out trying to tax this piece of art. Slightly higher middle manager B cared far less but because A forced his hand

Middle manager A at the IRS F-d up going all out trying to tax this piece of art. Slightly higher middle manager B cared far less but because A forced his hand he can't say "well upon further consideration we value it at $0" because that would piss of middle manager C who wants to maintain the "image of the IRS" or something like that. So they reach the "compromise" of "well if you donate it then you don't have to pay" which partially satisfies A, B and C yet is total BS considering that these people (whoever they may be, rich jerks have rights too) have been forced to give up possession of their property because some bureaucrat decided this was worth pursuing. Typical office politics. You see this pattern all the damn time in big organizations.