Vantaggi
The people on the front lines, or at least revenue officers, are usually not the callous, self-righteous people you think they are. Most really do want to help & do care about their clients.
Svantaggi
The organization as a whole, cannot think. I mean that literally. They can't follow a line of reasoning & come to a fair & tenable conclusion. There is a step by step process for almost any scenario built on hypothetical's and no room for deviation. Give someone a situation that doesn't fit into the neat little boxes, and you're guaranteed to either get a bad outcome or be transferred to someone else . . . who'll give you a bad outcome. Most people within the organization seriously cannot answer your questions and following the Internal Revenue Manual or revenue code, is akin to putting together a 10,000 piece jigsaw puzzle, with no picture and 20% of the pieces missing. Oh yeah, and you're blindfolded.