This
feels like is a bunch of word games. Within the walls of the IRS, the audit is mandatory. While it isn't codified as a statute, which is likely why Trump's IRS appointment likely didn't conduct, it already is mandatory (mandatory = required by law or rules; compulsory). If making something a statute to the IRS because "mandatory procedure" isn't strong enough, we have more issues than we thought. Allows the stupid to play games. "I didn't do it because while you told me to, you didn't say there'd be a penalty if I didn't..."
Now Im glad they released even if they aren't supposed to just because. eff him.