Due to the designed complexity of our tax code the IRS cannot compute it both correctly and efficiently across the taxpayer base. Instead, they put the burden on the taxpayers, with stochastic validation and penalties (aka audits).
For my part, I hope someone out there is managing to claim those Ottoman Turkish Empire Settlement payments. All I know is that the Empire hasn't existed in 100 years but is something my tax code asks me about every year.
That's a California thing. (Did you know the Ottoman Empire contained substances known to cause cancer?) It is, apparently, a mechanism for survivors of the Armenian genocide to deduct any reparations they may potentially receive from their California state income taxes.
For my part, I hope someone out there is managing to claim those Ottoman Turkish Empire Settlement payments. All I know is that the Empire hasn't existed in 100 years but is something my tax code asks me about every year.