The IRS is in a good position to be rogue. US title 26, section 7433 (part of the tax code) is the tax code remedy law. It is the only way a harmed taxpayer can go after an IRS employee who either mistakenly or KNOWINGLY breaks the law while collecting taxes. Read it carefully. As soon as a taxpayer gets into court, the IRS employee is removed from the process, and the taxpayer lawsuit is one against the US government. Not too bad, you think? Note this - IRS employees know this law. They know that they can break laws and not be punished. They do break laws.