I showed the IRS agent a print out of the replies I got from my original post, she dismissed it as "not coming from tax professionals", (thus deemed not worth reading.)

Well, 1) even the opinions of "tax professionals" don't hold any weight with the IRS, so it's not surprising that she wouldn't want to read a bunch of stuff that isn't in her "official handbook."

2) Sadly, the "Motley Fool" doesn't hold a lot of swagger in professional circles. I have mentioned it to various folks in the investing world (including some who were pushing what I can now only assume were Bernie Madoff feeder funds) and invariably end up with a sneer. You might as well say "I read this on the Yahoo! boards."

and 3) It sounds like you got a bad one. There are good agents and bad ones, like any business anywhere. I would advise (as others have downthread) a stop to the Tax Strategies board here at the Fool. Their advice is usually top drawer, and fast.