I've never been audited by the IRS (Thank God) but my business and I have been subject to investigations by Customs regarding possible evasion of duties. Never once was anything found to be wrong, and yet having been on their radar once, seems we are under constant scrutiny.
My only explanation is that a typical Fed Gov't bureaucracy has the mentality of a primitive, multi-celled organism. Its sensory stimuli somehow become activated, and through simple habituation, it continues on a certain path. As a collective organization, it does not think or reason, it simply reacts to stimuli.
That corrupt b-——d. We didn't pay. Eventually we got what we wanted, but very much later. I guess he's wallowing around in the Caribbean on one of those generous government pensions by now.