BobKamman
Level 15

This is like saying "according to the police, going 30mph in a school zone is illegal."  The police are just there to enforce the law that was passed by elected representatives.  Congress enacted, and the President signed Internal Revenue Code Section 469.  That's where the 750-hour requirement came from.  Don't blame IRS, they are just enforcing it.  Or do you think laws are meant to be broken?