They should decide whether they want to follow the law, or follow IRS instructions.

Couple of interesting tax stories today -- one is that about a billion dollars in EIP payments was sent to decedents, a drop in the bucket compared to the $100 billion of PPP loans that were left on the table. Another is that IRS will pay interest on refunds from April 15, even if returns are not filed until July 15.  Unless they change their minds about that one, also.