That made me laugh, thanks.

I remember talking to my accountant in the UK a long time ago when I was newly self-employed, asking if I could pass something off as a business expense that was sort-of-related, but I knew probably not really OK. Her reply has stuck with me ever since: "HMRC [the UK equivalent of the IRS] are interested in matters of fact, not interpretation."

Do you think human accountants are deterministic?

Get a large enough org and watch your accounting grow an error margin.

The "beatings" delivered by IRS will be deterministic for sure!

The tax code is so complex that business taxes are already nondeterministic.