In 1990, Yancey (master's in English, did one year of law school before dropping out, theater work and theater critic, etc.) decided to get a Real Job. He became a Revenue Officer for the IRS, which is doing collections work. Wow, is it ever doing collections work. I read Rossotti's book a while back, so I had some sense of the transition that the IRS went through in the late 1990s/early 2000s in the wake of a really big scandal. Yancey's time as a Revenue Officer largely predated that scandal; the book entirely so, other than a mention in the epilogue. Just like Kevin Hazzard's paramedic work occurred in an Atlanta now firmly in the (recent) past, so Yancey's IRS collections work occurred in a Florida territory now firmly in the (recent) past.
Hazzard and Yancey share a number of things. Women in their lives who make more money than them and have more successful careers than they do. Women in their lives who take care of them. Women in their lives who tolerate their general fucked up ed ness. Yancey, however, spends the first several years of the memoir indefinitely engaged to someone he ultimately does not end up with. And I don't think anyone regrets the end of that relationship: not Yancey, not the slightly older woman, and definitely not the reader. Sure, we probably wouldn't want to live with someone training to become a Revenue Officer either. But I thin, we all like to believe we wouldn't be quite so relentlessly critical.
The reader does need to pay close attention to the narration. There are sections of the narration which occur in the protagonist's vivid imagination (notably)
HEY SPOILERS Run Away Or Your Property Will Be Seized
when he imagines the world after seizing Laura Marsh's house: she commits suicide and leaves a note blaming the IRS, leading to negative publicity. He imagines discussing this with a mentor in the agency, and it's unpleasant all around. Even though he starts the process and gets permission to seize, he ultimately closes that case in another manner.
Yancey and his colleagues are almost exclusively pursuing small business owners and the self-employed who are not making payroll tax deposits. And Yancey's work starts after those non-taxpayers have ignored a lot of letters and notices. Once I wrapped my brain around that, it was a lot easier to be sympathetic to his work. But I have to say I really chuckled when he asked his boss to route only tax protesters his way. It was _really_ easy to sympathize with his tactics against those particular non payers.
All that said, it does make clear something Rossotti and others have pointed out. The IRS, left to its own devices, tends to myopia. They don't go looking for elaborate, obscure means of concealing money. They go after Just Folks who are robbing Peter to pay Paul, and make the mistake of thinking the feds are gonna put up with that, the same way their relatives, the bank, suppliers and so forth put up with that.
I really enjoyed reading this book, even tho I really _don't_ enjoy reading first person narration that involves smoking. I hate that part. I hope he eventually quit. Because that stuff will kill you. I got a kick out of his character renovation over the course of the book, and how he seemed to be forever backing into important insights. Once he had them, tho, he ran with them, and I really respect that. Too many people figure it out, and then very carefully make sure they suppress that knowledge and go back to their old, damaged and messed up approaches. He sure didn't.