Sure. I also agree it's unreasonable. But it's not an interpretation. That's actually what the rule is now unless Congress acts to change it! EDIT: I wouldn't

Sure. I also agree it's unreasonable. But it's not an interpretation. That's actually what the rule is now unless Congress acts to change it! EDIT: I wouldn't be surprised to learn that the IRS is not thrilled with the change either. It seems challenging for them to implement with software in particular.