Actually I am a CPA and have represented clients before the IRS for over twenty-five years.
Perhaps the difference between my experience with the IRS and yours is that I saw to it that my clients kept adequate records and that their returns were properly completed and filed.
Just a guess on my part.
And an incorrect one.
The agent who handled my case was fired a couple of years later...a true rarity in the IRS, from what I'm told.
Let's just say that he wasn't satisfied with "adequate records."
It was certainly a learning experience.