Charlie,
I am sure it was a case of dumb (the agent) and dummer (the agent's supervisor). It happens all the time. What you were dealing with is what use to be called Office Auditors. I don't know what they call them today..........but I hope it is not late for dinner .
Best, Mr."P"

P.S. Office Auditors ARE NOT Revenue Agents. They lack the accounting courses and some of them even a college degree.