The real question is who added this particular provision,
Oh, I'm sure that the statute of limitations for that has run out for them....
That being said: it's a law. It's written in the books, and has been. ENFORCE IT, PERIOD;THAT'S THE IRS'S JOB in this case.
It really isn't their fault they've been given offensive and annoying rules. The only thing that should be under review is to make sure they're asking the larger debt owners first.
Now, for the legislators who enacted this fine piece? Let's (all!) have a discussion and a vote.
And really, I can see the overall CongressCritters being told "here's what that does", while the sponsor hashes out all of those nagging details for an actual vote. And after all, the general policy from one of the leaders is "We'll have to pass it to find out what's in it" -- I don't suppose this concept is anything new for them.
It's just like when I do a final code test and review to make sure things are in order, and then fix something while it goes into production. It's only a wafer thin mint.