Is IRS Targeting Drunkards?

Private Letter Ruling 201515035 might not seem to have anything to do with the interminable IRS scandal (According to the TaxProf we are on Day 716 as I write this. And look who is featured on Day 716). It's not as if there are people accusing the IRS of targeting drunkards, although the status of drunkards would probably rise in some circles if they were to start such a campaign, much as Churchill indicated that he would have a favorable remark about the devil, if Hitler ever invaded hell. The connection to the scandal comes from its reflection of our overreliance on the IRS for determining matters that have nothing to do with federal taxation.