With judges, the Senate must weigh and balance its concern for the independence of the judiciary against the recognition that because a judge is appointed for life, impeachment is the only available method for removing from office those who are corrupt.
As a result, today the Service issued Revenue Procedure 2013-13, which provides a safe harbor method that greatly simplifies the home office deduction process.
So until the Home Office can be persuaded to come up with a different method - the men and women of the IPS will continue to put on their best smiles and try not to panic as they scan the arrivals halls of Britain's ports and airports.
In the old days the tried and true method was a three-martini lunch followed by an hour or two in the office before going out for happy hour cocktails.