@karlauerbach Having dealth with both, more than once, yes, no comparison.
Dealing with the FTB is like trying to negotiate with a stupid animal that is also deaf. Work something out with them, everything settled and agreed. Six months later a new agent starts all over again and has no record of what was done before. Send them copies and they ignore them and keep proceeding. It's astonishing to watch them operate. It amazes me that wealthy folks in California haven't put the smash down on them long ago.
@shuttersparks - After dealing with the California Franchise Tax Board (the Calif income tax agency) one will probably find the IRS a breath of fresh air, clarity, and reasonableness.
Early in my tax law classes we were told to ask what kind of IRS agent was visiting - beware of the "special" agent as they are the ones who can wield heavy hammers.