Will,
With all due respect the IRS explanations are provided as a courtesy to share general concepts about the tax law as written. THEY (the explanations are not) and can not be used as a justification to support a position in an audit or a court of law.

The IRS WILL NOT place penalties upon a taxpayer if he/she relies upon something they are told or written by the IRS that are not law (The code) or the governments official interpretation (regulations) of the law.However, the tax will still be due and owing.

Publication issued by the IRS or information given to taxpayers across the counter (taxpayer service) fall into this category.

Best, Mr."P"