Perhaps this is nitpicking too much but now I wonder on the point of obligation. Is this IRS function required per some law or other mandate? Of course, it see

Perhaps this is nitpicking too much but now I wonder on the point of obligation. Is this IRS function required per some law or other mandate? Of course, it seems best that a regulating body is clear about their regulations. It seems weird that’s even in contention, to be honest. But I do wonder about an obligation to do so.