Gack, it looks like something a third grade class might construct, except for the bird. Actually a dead canary would look better on it, I think.
There is a point in a child's life when he discovers the wonders of glue.
"Look, the hamster died, right? We didn't kill it, it just died. So we could have buried it but then Joey got the idea to glue it to a piece of canvas, so it would be, like, art! Isn't that cool?"
It’s beyond ugly, it’s ghastly. Anyway sounds like an easy case for a good tax attorney. The IRS doesn’t make law, it makes policy, when policy conflicts with law, then it’s the judicial systems job to set thing straight ..... that doesn’t mean that these particular IRS officials aren’t stark raving mad.