The insane act of the pilot that crashed into the IRS office in Austin Texas had its origin in the convoluted tax code. This article by the TaxProf summarizes how it happened. http://taxprof.typepad.com/taxprof_blog/2010/02/the-austin-pilot-.html
The truth is that almost anyone can be ensnared by the IRS. The thousands of pages of the code, regulations, and rulings are not fully understood by anyone. Some choose to fight the unfair system when it bites, but the system is not designed to lose. And the endgame can be a loss of sanity and life as occurred in this case.