Not often that someone writes "IRS" and "quality assurance" in the same sentence. 

Last week I had to write an IRS lawyer about a case I thought we had settled when a Tax Court judge signed a stipulated order that the taxpayers owed $2,848.  Ogden Service Center then proceeded to assess $3,058 because -- well, that was the amount on the revised CP-2000 they issued after the Notice of Deficiency.  Ogden IRS doesn't need no stinkin' Tax Court judges.