Although I have been a practicing CPA the last 24 years, I simply am incapable of understanding the IRS’s reasoning.
The author really doesn't elicit much sympathy from me. I do not consider CPA's as any more than facilitators for the IRS. The likely hood of meaningful tax reform will always be resisted by the American Assn. of CPA's. I find his predicament, entertainingly ironic.
When two people get divorce it usually turns into a pissing match between the husband and the wife and the lawyers are more than happy to take their money.