[anigbrowl]

I made a mistake on my tax return some years ago (in the amount of a few hundred $, I just messed up a calculation) and the IRS were very pleasant to deal with - though this was before they became so understaffed that it became impossible to get someone on the phone.

[kstrauser]

That's been my experience. I got a letter from them a couple of years ago about some claimed deductions. This is my best recollection of the call, verbatim:

Agent: You claimed healthcare expenses of $4,500. Can you prove that?

Me: Ma'am, I have 4 kids. I always max out my insurance deductible.

Agent: Hahaha, me too! I understand. OK, that's reasonable. Moving on...

It was truly that straightforward and humane. The (fortunately) few times I've ever talked to an agent, they've been pleasant, competent, and empowered to use good judgment.