A 2015 GAO report found that Treasury/IRS ignore the Regulatory Flexibility Act in over 99.5% of the time. Pretty damning.

I have shared this information with the Treasury.
See relevant part of the report:https://drive.google.com/file/d/1pMgJQ0lqDgv4kFU7wT-A8iNk7VpQfb37/view?usp=sharing