Why has the irs relaxed enforcing the fringe benefit

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Why has the IRS relaxed enforcing the "fringe benefit" restrictions on De Minimis fringe benefits?

a. The IRS is more humane than expected; thus they backed off of this issue
b. Because of special treaty with the Vatican in Rome
c. too costly for the IRS to enforce the tax law for minimal fringe benefits
d. This relates to illegal aliens in the "fringe" states that border Mexico.

Reference no: EM13138859

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