As tax season begins, the IRS is making a show of using its newly expanded budget to improve the agency's "customer service," mainly by trying to answer the questions of perplexed taxpayers more than 13 percent of the time. Its biggest challenge will be persuading Americans that they qualify as customers of the IRS in any meaningful sense.
The IRS, after all, does not provide goods or services that anyone would voluntarily choose to buy. Its main function is separating people from their money, and its chief tool is fear, as illustrated by the $2.1 million penalty it imposed on an 82-year-old grandmother for failing to file a form on time.
