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“Its contempt for citizens ... is so routine, and so unlimited, that the agency has become a kind of Frankenstein, running wild and terrorizing Americans at will. The IRS hypocritically requires mistake-free returns when its own books are in shambles. It demands exorbitant sums of money without regard to the accuracy of its claims. It doesn’t hesitate to use every possible maneuver to get what it wants, sometimes destroying businesses -- and lives -- in the process.”