The U.S. tax system has both formal laws made by Congress and informal guidance from the IRS. During the COVID-19 pandemic, the IRS used more informal guidance to help people understand new tax rules. However, relying on informal guidance can put taxpayers at a disadvantage, especially if they don't have access to expert advice. This can lead to unfair penalties for some taxpayers. The study suggests ways to make the tax system more fair, like improving how informal guidance is written and making sure taxpayers know when to rely on it.