If all Carter Hull did was prepare explanatory training guides and answer questions addressed to him by the field people, he's not the one ~ try LOIS LERNER ~ she was doing this stuff at a high level at FEC, so we should not be surprised she would do it at IRS.
Lois shows signs of having the sort of dissociative personality that allows her to imagine she is always moral and everybody else is her enemy to be abused in any way possible.