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I think about that kind of thing as the lawmakers being your friend (but perhaps unintentionally), not the IRS. Those forms are a gentle "fuck you" to the IRS, enabled by congress.

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The IRS unilaterally makes the forms, unilaterally makes the guidance, offers private letter rulings that can be in favor of one taxpayer, can unilaterally offer tax exemptions, to the point where you would think the Internal Revenue Service isn’t even interested in revenue collection

The passionate overzealous people in the audits and enforcement division are just one part of the IRS, thats my point

There are some very obscure areas of the IRS with pleasant people just waiting for attention to help you with a less used part of the tax code

In their agreement with the IRS, Scientology got spending on courses/"auditing" to be tax deductible in contravention of a Supreme Court ruling! I guess you just need time and money.

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