The IRS is nicer than it needs to be if the agency truly refunds thousands of dollars in late fees and penalties to the City of Vidalia just because the city asked for them.

The notion goes against everything society believes about tax collectors.

It’s too soon to say if the money — or how much of nearly $200,000 in fines — will truly be refunded, but if the city gets any, it should count its many blessings.

A refund would be great for the taxpayers of Vidalia, who weren’t at fault for the failure to pay six years’ worth of owed taxes.

But hopefully any removal of punishment won’t erase what should be a newfound attention to detail by the city’s administration.

Blaming the entire tax fiasco on one employee — who had conveniently just left his job — isn’t acceptable, nor does it provide a valid excuse.

If the city was truly set up with no system of checks and balances to ensure things like bills and taxes get paid, then the problem is much deeper than one person.

The mayor insists the situation has been rectified and problems won’t be repeated. We hope he’s right.

And if the IRS dons its Santa hat and grants a Christmas miracle, well, let’s hope erasing the penalty doesn’t undo the lesson.