Value assigned to reward points is low, plus you have to pay a fee.
Previous fraud prompts IRS to require paper documents to claim home buyer tax credit, which will delay refunds.
Feds say player owes $2.2 million in back taxes and penalties; he sues and says the agency has treated him badly.
Agency produces informational videos to explain tax issues to public.
Reform proposals would give agency significant responsibility.
Poor customer service hurts ability to collect taxes, taxpayer advocate says.
New rules, which start next year, may help weed out the crooks.
Ruling could aid other students who want to deduct costs of getting MBA.
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