1- produce this supposed letter, or
2- link to past discussion where you claimed this happened
IRS circulars!?!?!?!?!? How can something a clerk writes change the reality of a tax on transfers of estates? We went through this many many many times in many many many different threads. The name somebody places on something is irrelevant in describing the true nature or function of what it is. A Boston Cream Pie is a cake. No matter how many expert bakers or chefs or pastry shops owners tell you it is a Boston Cream Pie - it is still a cake.
So lets see this letter of proof.
Or is this another Indiana Jones moment?