Agree with the article and so much for Elizabeth Warren protecting the consumer. At any rate IRS accountants are horrible at the craft of Accounting. So far I have recieved three inquiry notices from the IRS on basic accounting issues in which the IRS position was incorrect. Thankfully I have a CPA do my taxes and he properly responded to each. Never trust an IRS claim or an IRS accountant on tax law.........always get a second opinion.