Aside (but relevant): some countries have as an explicit rule, that if you get a letter from the IRS on an issue, both you (as someone who has to comply with th

Aside (but relevant): some countries have as an explicit rule, that if you get a letter from the IRS on an issue, both you (as someone who has to comply with the law) and the IRS itself, is bound by the interpretation that is given. In the USA, even if you get a private ruling, the IRS can decide to renege on their advice at any time, and investigate you and charge you, making you pay penalties and fines for following their own advice. These ambiguities and "tricks" could be cleared up with simple guidelines backed up by such private rulings; however that would not be in the best interest of our "gotcha now!" system of taxation.