I never saw myself working for the government, and yet here I am.

The IRS has worked closely with my office to devise procedures that strike the proper balance between combating suspected tax fraud and protecting taxpayer rights, particularly the rights of honest taxpayers whose refunds are frozen in error.

At a minimum, this procedure constitutes an extraordinary violation of fundamental taxpayer rights and fairness. In our view, it may also constitute a violation of due process of law.

As it stands now, there is more testing for a plumber or a person who cuts your hair or who changes locks than for someone who files your tax return.

When information is reported to the IRS, the compliance rate is 90 percent. When it's not, only 50 percent shows up on a tax return.