3) You think judges who legislate from the bench are bad? Try dealing with a lowly IRS bill collector who tries to legislate from his cubicle.
Example: I had a client last week who owed an amount so low that by law she was guaranteed a 5-year installment agreement. I asked for this particular client to be placed into this type of payment plan and the ACS Agent says to me, "This taxpayer has avoided us for so long, why should we place her on an installment agreement." I politely said, "Because per the tax code the Service is required to grant this taxpayers request." The agent says he doesn't believe this taxpayer deserves to be placed on a payment plan and they are going to continue to garnish her wages if I can not convince him why they should lift the wage levy (garnishment)!!! Immediately after he said that I asked to speak with a supervisor and of course it was going to take 24-48 hours for one to call me back. So I called back talked to another agent and had the payment plan set up and garnishment released (although instead of faxing to me they mailed it to the employer which is another story).
Dealing with the IRS Automated Collection Systems (ACS) is a nightmare and continues to get worse. If this economy is as bad as the media says it is (or is it a conspiracy so billionaires can get away with paying employees less so they can skim more off the top?) then the IRS should have no problem finding competent employees to staff their collection division (although being competent and having a desire to work for an oppressive big brother organization like the IRS is a paradoxical juxtaposition of two seemingly contradictory values).