See: “IRS Newsroom”
I found the following paragraph interesting: “A year ago we actually delayed the opening of tax filing for 6.5 million Americans, from January 14th to February 14th because of late tax law changes. That meant 6.5 million people, including school teachers who wanted to take a deduction for classroom supplies that they paid for themselves, had to wait an extra month to get their refund. In any public policy arena, policymakers should strive to give those implementing a law enough time to do it right.”
So he can be reasonable sometimes and proactively suggest that policymakers ensure that the IRS be nicer to US-based “Minnows” but not to Minnows abroad?