Checks & Balances $(1)$ Courts will resolve disputes if taxpayers contest that the IRS has accurately followed the law $$ Caselaw develops $($recall Congress established courts and taxpayer appeal rights to higher courts in the Code$)(2)$ Congress can always change, update or repeal the underlying code section to direct PRECISELY how it wants the tax law to operate if its view the IRS and$/$or Courts to misinterpret its enacted statute $$ the first and last word from Congress on tax law