Treasury using IRS interpretations to inflate tax income?

Instead they prefer to move their companies to places where IRS offices issue more favorable interpretations. A binding interpretation is issued by an IRS office when a it is unclear how a particular tax law provision can be put into practice. Even if it is illegal, a taxpayer is protected against the consequences of breaking the law which otherwise they would have to face. When issued a interpretation a taxpayer must comply with it, however, there is no law saying that you can't move headquarters into the jurisdiction of another IRS office to avoid it. It is not uncommon for the same or a similar case to be interpreted differently by a different IRS office. On the other hand, however, according to former Deputy Finance Minister Miroslaw Barszcz, the fact that IRS offices are issuing increasing amounts of interpretations clearly contradicting the law, this could mean the Treasury simply wants to squeeze taxpayers to increase tax income. (Puls Biznesu, p.5)