That's much more so when you're actively not willing to fulfill your obligations.

With divorce, mental health issues, I didn't file taxes for four years. When I contacted them to figure out things (including having to get W-2s pulled, etc., etc.) they were the most polite, cordial, willing to work out all the details, etc., and I expect a notable chunk of that is due to trying to solve the situation rather than being adversarial.

Do you have any documented examples of this behavior?

Bullshit. I've been audited 3 times because of my inexperience with running a business. Every single time it was a professionally worded letter that told me exactly what I needed to do to fix it, and when I followed directions, the problem went away.