You are free to take the IRS to court over their interpretation of the law. Plenty of folks have done that successfully. The stripper who sued over the denial of her breast augmentation surgery as a business expense comes to mind as a classic case.
If you feel the law itself is ';silly'; then you'll have to take that up with your elected representatives. Only Congress can change the law.Tax professionals please advise, can you challenge tax code?
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Silliness is not an argument to do away with a tax provision. You could not challenge the provision in court based on your opinion that it is not a good idea.
If you are denied a tax deduction or benefit and feel that the IRS did not follow the law, you can take them to court and fight it.
Court rulings have changed how the tax laws are interpreted.
If a part of the tax code is silly (according to you) but legal the silliness will go on until congress changes the law. Write your representative and complain there.
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