I self-answered this question about the IRS, but I am not 100% satisfied with my own answer, as a little crevice of ambiguity remains. I'd really like an answer with no ambiguity quoting an extremely reliable source, and am willing to offer a bonus for such an answer.
However, I don't have rep to speculate with. My question is, if no one posts a better answer than mine, can I award the bonus to myself? I will judge the answers fairly. I hesitated to provide a link to the question, because I am not fishing for votes, I just want the question answered better than I could do so.