@qbteachmt  "As long as you also rely on the rule-making authority of the agencies, which is how the Bills that become law then get translated into how it hits the ground running for us, the common people."

IRS rule-making authority is currently an issue in some appeals court and Supreme Court cases, so careful practitioners should know when they are not reliable.  But please don't change the subject.  What we are talking about here are IRS press releases and other anonymous pronouncements.  Less than a year later, some have forgotten about how the FAQ's promoted by unauthorized spokespersons turned into Frequently Unreliable Quotes on such topics as EIP's for prison inmates and decedents.  There are still those who don't know the law because an IRS error can travel halfway around the world in the time that the truth is putting on its shoes.