Who would know better about words than a professional linguist? You really do not like experts who make you look stupid do you?
I could not care less what some lower level clerk from the IRS decides to do. As you have been told a hundred times, every pastry chef in the land, every cook book in the land and every food expert in the land who talks about two tiers of yellow batter with custard in between covered by chocolate as a BOSTON CREAM PIE. All the experts agree that it is a BOSTON CREAM PIE.
and its a cake no matter what words come out of the chef or food experts mouth.
You already admitted there is no tax on death.
Its settled and finished.