The IRS evaluation system rewards aggressive actions and fails to reward IRS employees who exercise discretion and compassion in setting deadlines or allowing taxpayers to resolve their tax problems without enforcement measures.
The judge ruled there had been a failure by a public inquiry inspector "properly to interpret and apply the relevant planning policies on the effect of development on the setting of heritage sites, which meant that the balancing exercise was flawed".
Anyone who has actually done real psychotherapy, in which people really pour out their souls (in my 20s, I practiced psychiatry), knows how dangerous, delicate and often destructive such an exercise can be -- even in the privacy, confidentiality and highly ritualized setting of the doctor-patient relationship.