Are you curious about frivolous tax returns and what consequences they entail? Look no further! In this informative blog post, we’ll explore the world of frivolous tax submissions and debunk some common misconceptions. From understanding the IRS letters associated with such returns to unraveling the penalties involved, we’ll cover it all. So, let’s dive in and separate fact from fiction!
Frivolous Tax Return Examples
When Creativity Meets Taxes
Tax season can be a stressful time for many people, as they diligently gather their financial documents and hope for a decent refund. But every year, there are those individuals who take a rather unconventional approach to their tax returns. From bizarre deductions to outlandish claims, here are some frivolous tax return examples that will leave you scratching your head, laughing, and perhaps questioning the sanity of humanity.
Pets as Dependents: Fido and Fluffy
We all love our furry companions, but including them as dependents on tax returns? That’s taking things a bit too far! Yet, some individuals have attempted to claim deductions for pet-related expenses, arguing that their precious Fido or Fluffy are integral members of their household. While pets can bring joy and happiness, unfortunately, they don’t qualify as dependents in the eyes of the IRS. Nice try, though!
Writing Off Pizza as a Business Expense
Picture this: you’re sitting at your desk, typing away on your computer, and suddenly you crave a delicious slice of pizza. Sounds like a personal indulgence, right? Well, some creative minds have attempted to classify pizza as a business expense. Their argument? It helps fuel their productivity and enhances their work efficiency. While we can all appreciate the power of pizza, the IRS is unlikely to see it as a legitimate business write-off.
Deducting Wedding Expenses as a Conference
Weddings are joyful celebrations of love, but can they qualify as educational conferences? Apparently, some individuals thought so. They attempted to deduct wedding expenses by claiming that the event provided valuable networking and educational opportunities. Regrettably, the IRS isn’t fond of this creative interpretation and is unlikely to view matrimony as an educational endeavor.
Claiming a Totally Fictional Business
Imagine concocting an entire business out of thin air and trying to pass it off on your tax return. Well, some audacious individuals have done just that. They created fictional businesses with impressive-sounding names, complete with made-up expenses and elaborate descriptions. While their creativity is commendable, the IRS tends to prefer real businesses with genuine profits and losses.
Lego Collections as Investments
Lego sets may be a fun pastime for some, but claiming them as investments? That’s a stretch! Yet, some imaginative individuals have tried to justify their Lego purchases as a savvy financial move, arguing that the sets appreciate in value over time. Despite the potential nostalgia and joy these colorful bricks can bring, the IRS typically requires a bit more substance when it comes to investments.
As we’ve seen, the world of tax returns can sometimes venture into the realm of the bizarre and outlandish. While it’s entertaining to discover these frivolous tax return examples, it’s essential to remember that the IRS has strict guidelines and regulations in place to ensure fairness and accuracy in the tax system. So, when it comes time to file your own tax return, it’s best to stick to the tried and true methods, leaving the creativity for more appropriate endeavors.
IRS Letter 3175C: A Not-So-Frivolous Adventure
The Loopy Land of IRS Letters
Picture this: you open your mailbox one fine morning, and there it is – the dreaded IRS letter. Your heart skips a beat, your palms start to sweat, and your mind races through all the possible reasons why the IRS might be mailing you. We’ve all been there.
But fear not, for today, we’re going to dive into the world of IRS Letter 3175C. Brace yourself for a rollercoaster of emotions and chuckles as we explore the ins and outs of this infamous correspondence.
What’s in a Name
“3175C” sounds quite official, doesn’t it? One might assume it’s an important document requiring serious attention. But hey, appearances can be deceiving, my friend. In reality, Letter 3175C is the IRS politely telling you that your tax return is fancy, flamboyant, and filled with items that make even their seasoned auditors raise an eyebrow.
The “You’ve Got Style” Signature
When the IRS sends you Letter 3175C, it’s their way of saying, “Hey, we noticed your creative flair on your tax return. Care to explain?” They might have stumbled upon a few questionable deductions or credits that made them wonder if your tax forms had accidentally landed in a parallel universe.
In true IRS fashion, they ask you to make things right by providing some good old-fashioned documentation. They want you to substantiate those unconventional deductions, just to be sure they aren’t granting tax breaks for imaginary pets or extravagant vacations to the moon.
Delightfully Ridiculous Examples
Now, let’s take a moment to enjoy a few totally hypothetical examples of what could potentially trigger the majestic arrival of Letter 3175C:
1. The Unicorn Farm
You claimed a deduction for the purchase and upkeep of your magical unicorn farm. Yes, your imagination knows no bounds, but unfortunately, the IRS isn’t convinced that these mythical creatures qualify as livestock.
2. The Extraterrestrial Charitable Contributions
Your tax return listed various donations to extraterrestrial charities for the betterment of alien civilizations. While your generosity is commendable, the IRS would appreciate some evidence of these out-of-this-world philanthropic efforts.
3. The “World’s Best Boss” Trophy Expenses
Ah, the classic “World’s Best Boss” trophy purchase. You considered it a necessary expense for impressing your employees, but the IRS wonders if such a grand gesture is truly essential for boosting workplace morale.
A Humorous Happy Ending
In conclusion, receiving IRS Letter 3175C might initially induce panic, but with a touch of humor and a dash of paperwork, it can turn into a memorable tale to share at your next dinner party. So, gather your documentation, flex your comedy muscles, and address those frivolous tax return claims – all while ensuring you remain on the IRS’s good side. Happy tax-filing adventures, fellow taxpayers!
Frivolous Tax Return Letter: A Humorous Approach to Tax Filing
The Art of Writing a Frivolous Tax Return Letter
When it comes to tax returns, most of us are keen on following the rules and avoiding any unnecessary trouble. But you’ll always find a few individuals who try to push the boundaries of what is considered acceptable. These creative souls might just pen the most entertaining frivolous tax return letters, capturing the attention of the IRS (Internal Revenue Service) and anyone lucky enough to stumble upon their audacious antics.
Crafting a Letter with a Touch of Humor
Writing a frivolous tax return letter is no easy feat. It requires a delicate balance between audacity and humor to make your case without rubbing the IRS the wrong way. The key? Injecting your letter with a healthy dose of humor that will have even the most stern-faced tax agent cracking a smile (or at least raising an eyebrow).
The Silly Deductions: A Showcase of Imaginative Minds
One popular element found in these letters is the inclusion of absurd deductions. These imaginative individuals dare to claim expenses that border on the absurd, yet their creativity is undeniably captivating. From using the family pet as a “dependent” and writing off a trip to a tropical island as “spiritual enlightenment” to classifying a luxurious spa treatment as “stress reduction therapy,” these frivolous deductions are sure to amuse and entertain.
The Language of Laughter: Writing with Wit
Aside from the deductions, the language used in these letters is often the icing on the cake. These wordsmiths skillfully employ wit, clever puns, and cheeky phrasing to navigate the thin line between playful irreverence and outright insolence. It’s a true art form that keeps the reader engaged and entertained throughout the entire frivolous tax return letter.
The Futility of Frivolity: The IRS’s Responds
It’s important to note that the IRS does not take kindly to frivolous tax return letters. While they appreciate humor, they handle tax matters seriously. The IRS responds with as much wit as they can muster, politely dismissing the audacious claims while reminding these eccentric individuals of the importance of accurate tax reporting.
While frivolous tax return letters may not be the conventional way to approach tax filing, they undeniably add a touch of amusement to an otherwise mundane process. Just remember, this approach is not for the faint of heart, and always ensure that your tax return is accurate and legitimate. So, the next time you’re feeling particularly adventurous, don’t hold back—let your creativity shine through, but do so knowing that the IRS has seen it all before and will respond accordingly.
Keywords: frivolous tax return letter, humor, audacious antics, absurd deductions, language of laughter, IRS response
What is a 3176c Letter from the IRS
Understanding the Dreaded 3176c Letter
You’re making your way through the stack of mail one day when you come across an envelope from the IRS. Your heart skips a beat as you open it, only to find a 3176c letter staring back at you. But fear not, my friend, for I am here to shed some light on this mysterious piece of correspondence.
The Low-Down on the 3176c Letter
So, what exactly is a 3176c letter? Well, think of it as the IRS’s way of saying, “Hold up, something doesn’t quite add up here.” It’s like that friend who always double-checks the bill at the restaurant. The IRS wants to make sure your tax return isn’t filled with frivolous claims or outright nonsense.
The Dog Ate My Tax Return
Now, you might be wondering, “Why did I get singled out for a 3176c letter?” It could be for a number of reasons. Maybe you claimed your dog as a dependent (hey, they are part of the family!). Or perhaps you tried to expense that lavish vacation to the Bahamas as a “business trip” (sorry, but sipping margaritas on the beach doesn’t quite count as a tax write-off).
The Gravity of the Matter
While the 3176c letter may initially seem daunting, it’s not the end of the world. Think of it as a friendly nudge from Uncle Sam, reminding you to double-check your tax return. The IRS simply wants to ensure that everyone is playing by the rules and not trying to get away with any funny business.
Navigating the 3176c Letter Maze
So, what’s next after receiving a 3176c letter? Your best bet is to follow the instructions outlined in the letter itself. The IRS will generally request additional documentation or clarification on certain questionable items in your tax return. Don’t worry, you’re not in trouble just yet. Simply provide the information they’re asking for, and you’ll be well on your way to resolving the matter.
Keep Calm and Carry On
While the 3176c letter may cause a momentary panic, it’s important to stay calm and remember that the IRS is just doing their job. By responding promptly and providing the necessary information, you’ll be able to put this whole ordeal behind you and get back to enjoying life, tax season-free.
So, the next time you spot that 3176c letter in your mailbox, take a deep breath and remember that it’s all just part of the tax-filing adventure. And who knows, maybe it’ll make for a great story to share with your friends over a well-deserved tax refund celebration!
The IRS Frivolous Return Program Address: A Place for Creative Taxpayers
The Secret Diary of the IRS Frivolous Return Program
Welcome, dear readers, to the secret diary of the IRS Frivolous Return Program. Yes, folks, the IRS has a sense of humor too! In this exclusive sneak peek, we’ll explore the mysterious address where creative taxpayers send their most outlandish tax returns. So grab your sense of humor and join us on this whimsical journey!
A Whimsical Address
Forget the usual IRS offices filled with serious-faced agents. The Frivolous Return Program has its own enchanting address: 123 Laughter Lane, Giggleville, IRSland. Picture a charming little cottage nestled amidst fields of ticklish grass and trees that giggle when the wind blows. Yes, you read that right – it’s a tax haven with a twist!
A Playground for Creative Minds
In this magical land, pencil puns and calculator comedies rule the day. Taxpayers with a flair for the absurd can unleash their wildest fantasies as they fill out their tax returns. From declaring their pet unicorn as a dependent to claiming comical deductions for outrageous purchases, this is where IRS agents embrace laughter while scrutinizing the most unconventional returns.
A Hilarious Sorting System
Once the returns arrive at the Whimsy Wing of the Laughter Lane cottage, the IRS agents get to work. Each return is meticulously examined for its frivolous qualities. The sorting process involves rating returns on a Giggle Meter, with five levels: Chuckles, Giggles, Belly Laughs, ROFL (Rolling On the Floor Laughing), and Snort-worthy.
Embracing the Absurd
As you can imagine, creativity runs wild in the Frivolous Return Program. Taxpayers have claimed deductions for extravagant home theaters to help them “relieve stress,” or even tried to classify their attempt at stand-up comedy as a legitimate business expense. While some returns are outright denied, others with a hint of cheekiness might receive a gentle wink from the IRS.
A Journey to the Unknown
Although the IRS Frivolous Return Program is shrouded in mystery, we can’t help but wonder – what happens to those audacious tax returns once they pass through the Laughter Lane cottage? Are they kept as evidence of human creativity or destined for the nearest shredder? The IRS remains tight-lipped on this matter, adding a tantalizing touch to the world of tax comedy.
And there you have it, dear readers! The whimsical address of the IRS Frivolous Return Program is a testament to the fact that even the taxman can appreciate a good laugh. So, next time you feel like shaking things up in the tax world, remember to channel your inner comedian and send your return straight to 123 Laughter Lane. Just be sure to keep it within the bounds of legality – after all, even IRSland has its limits!
Now, join us in the next chapter as we dive into the Tax Follies Hall of Fame, where we discover some infamous examples of frivolous tax returns that truly push the boundaries of imagination. See you there, laughter lovers!
What Are Considered Simple Tax Returns
When it comes to tax returns, simplicity is a rare gem. But fret not, my friend! There are a few instances where preparing your tax return might be as breezy as a summer’s day. Let’s take a closer look at what qualifies as a simple tax return and discover the joy of a stress-free tax season.
Single and Snazzy
If you’re a single individual with no dependents, no complex investments, and a straightforward source of income, consider yourself lucky. You might just have hit the tax return jackpot! A single filer with a regular 9-5 job, a simple savings account, and no outlandish deductions can breeze through their tax return like a champion. So kick back, relax, and let the simple tax return wave carry you away.
Jack of All Trades, Master of Simplicity
Freelancers and gig workers, this one’s for you! While self-employment might sound intimidating in the tax world, fear not. If you’re a master of simplicity and your business expenses are as predictable as your morning coffee, you just might have a simple tax return on your hands. Think of it as a pat on the back for keeping things neat and tidy in your entrepreneurial endeavors.
The Humble Homeowner
Owning a home comes with its fair share of responsibility, but when it comes to taxes, it can also bring some simplicity into your life. If you’re an uncomplicated homeowner with a straightforward mortgage and no rental properties or capital gains to worry about, your tax return might just be a walk in the park. So put on your slippers, relax in your favorite armchair, and let the simplicity of homeowner tax returns wash over you like a warm cup of tea.
KISS: Keep It Simple, Student
Ah, the student life! While your studies might be challenging, your tax return can be the complete opposite. As a student with minimal income and no complex financial dealings, you can say goodbye to tax return stress and hello to simplicity. So put away those textbooks for a moment, grab your favorite pen, and breeze through your tax return like a Zen master.
Wrapping Up the Simplicity
While the wonders of a simple tax return are a rarity, they do exist, my friend! Whether you’re a single filer, a self-employed guru, a humble homeowner, or a student on a mission, these are the scenarios where simplicity reigns supreme. So embrace the joy of a stress-free tax season, and may simplicity always be on your side.
And there you have it! The not-so-secret world of simple tax returns, where life is good and tax forms don’t leave you questioning your existence. Stay tuned for more tax tales and remember, simplicity is the true hero in the world of taxes.
What is Considered a Frivolous Tax Return
The Tax Office vs. Your Wild Imagination
So, you may be wondering, what exactly makes a tax return frivolous? Is it when you declare your pet poodle as a dependent? Can you get away with deducting the cost of your unicorn stable? Well, hold onto your calculators, because we’re about to dive into the wonderful world of tax-return absurdities that the IRS rejects faster than a cat avoids a lukewarm bath.
Creative Deductions: From Aliens to Alpacas
Turns out, the creative minds of taxpayers know no limits when it comes to deductions. You might think your fascination with extraterrestrial life warrants a claim for abduction expenses, but the IRS begs to differ. Even if you believe your morning coffee chats with the aliens qualify as a business meeting, they won’t fly on your tax return.
And for all you alpaca enthusiasts out there, before you start deducting their wool as a business expense, think again. While alpacas are certainly cute and fuzzy, they won’t cut it as a legitimate tax deduction. Turns out, the IRS doesn’t consider them a necessary wardrobe investment. Who knew?
Fictional Dependents? No, Thanks
We all have those imaginary friends who never grow up, but sorry, imaginary dependents don’t count when it comes to your tax return. Even if you’ve created an extensive background story for your fictional family members, complete with names, ages, and even hobbies, the IRS won’t validate their existence. It seems even the taxman has no time for make-believe.
Inanimate Objects: The Non-Living Cannot Live Off Deductions
If you were planning to donate a pottery collection to your favorite vase museum and then claim an exorbitant deduction, you’re in for a disappointment. Inanimate objects don’t have a taste for tax benefits, no matter how unique or sentimental they may be. So, leave your hopes of a tax-free pottery purge behind and embrace the reality that only living, breathing beings are eligible dependents.
The Final Word: Laughter Is the Best Deduction
While these examples may seem absurd, they highlight the line between laughter-inducing creativity and frivolous tax returns. So, remember, while you might have a wild imagination and a penchant for finding deductions in the most unexpected places, it’s crucial to keep your tax return grounded in the realm of reality. Otherwise, you might find yourself on the receiving end of a rather stern letter from the IRS, and trust us, they don’t do knock-knock jokes.
So, as you gather your receipts and calculate your income, remember to keep it real, keep it accurate, and most importantly, keep it IRS-approved. Happy filing!
What is a Substantial Tax Understatement Penalty
A substantial tax understatement penalty is like the granddaddy of all tax penalties. It’s the penalty that makes you sweat bullets and frantically search for receipts you thought were lost in the abyss of your junk drawer. But what exactly is it?
Understanding the Monster
You see, when the IRS talks about a “substantial tax understatement,” they’re referring to a situation where you’ve been a little too creative with your deductions or a tad too liberal with your interpretation of the tax code. It’s when the difference between what you reported and what you should have reported on your tax return is substantial enough to make Uncle Sam raise an eyebrow (and no, that doesn’t mean he wants to adopt you).
The Dreaded Penalty
Now, let’s get to the meat and potatoes (or tofu and kale for our vegan readers) of the matter: the penalty. If you find yourself falling victim to a substantial tax understatement, the penalty can be a whopping 20% of the underpayment on your tax return. Ouch! That’s like taking a sledgehammer to your bank account. Talk about a not-so-friendly reminder to double-check your math.
But wait, there’s more! If the IRS believes that the understatement is due to intentional disregard of the tax rules or fraud, they can crank that penalty up to a staggering 75% of the underpayment. That’s enough to make even the boldest tax evader break out into a cold sweat.
The Good News and the Bad News
The good news is that the IRS won’t come knocking at your door with a pitchfork and a horde of auditors just because you made an innocent mistake on your tax return. They understand that nobody’s perfect (except maybe your annoyingly perfect neighbor who always volunteers at the local animal shelter while you binge-watch Netflix).
The bad news? Well, the bad news is that the IRS has a sharp eye for those who try to play fast and loose with the rules. So, it’s best to keep your deductions realistic, your calculations accurate, and your imagination in check (sorry, but your pet iguana can’t moonlight as a dependent).
Conclusion: It’s Serious Business
In conclusion, a substantial tax understatement penalty is no laughing matter. It’s the penalty that can turn your tax return from a harmless piece of paperwork into a nightmare-inducing ordeal. So, next time you’re tempted to get creative with your deductions, remember the wise words of your Uncle Ben (not the one with the rice): “With great deductions comes great responsibility.”
What can be said about a frivolous tax submission
The consequences of frivolous tax submissions
When it comes to filing taxes, there’s always a right way and a wrong way to do it. And then there’s the frivolous way. A frivolous tax submission is like a unicorn – it might sound like a lot of fun, but it’s just not something you want to mess with.
The IRS isn’t amused
Submitting a frivolous tax return is like trying to tell a knock-knock joke to the IRS – they just don’t find it funny. In fact, they take it very seriously. If you attempt to file a frivolous tax return, be prepared for a not-so-amusing reaction from the tax authorities.
Penalties galore
When you submit a frivolous tax return, you’re basically asking for trouble – and boy, do you get it. Not only will the IRS reject your return, but you could also face some hefty penalties. Prepare yourself for fines, interest charges, and even potential criminal charges for tax fraud. It’s safe to say that the consequences aren’t worth the momentary amusement.
It’s not worth the hassle
Sure, submitting a frivolous tax return might seem like a hilarious prank, but when you consider the time and effort it takes to deal with the aftermath, it quickly loses its appeal. You’ll find yourself dealing with audits, investigations, and headaches that will make you wish you had just played a harmless practical joke instead.
Avoid the temptation
In the world of taxes, it’s best to play by the rules. While the idea of a frivolous tax submission might tickle your funny bone, it’s important to remember that the consequences are no laughing matter. Save yourself the trouble and avoid the temptation altogether.
Keep it legit
When it comes down to it, playing it safe is always the best option. Submitting a legitimate and accurate tax return might not be as exciting as a frivolous one, but it will save you from a world of trouble. So, resist the urge to add those questionable deductions or creative income sources, and keep your tax submissions on the straight and narrow.
Consult an expert
If you’re unsure about what you can and can’t include in your tax return, it’s always a good idea to seek advice from a qualified tax professional. They have the expertise to guide you through the process and help you avoid any potential pitfalls or frivolous errors.
In conclusion, while a frivolous tax submission might provide a momentary chuckle, it’s simply not worth the consequences. Save yourself the headache and follow the rules. Your wallet and your sanity will thank you.
Taxpayers Who File Frivolous Returns Are Subject to a $25,000 Fine
Understanding the Fine Print
You may think that filing a frivolous tax return is just a harmless attempt to inject a little fun into your financial life, but think again! The tax gods do not take kindly to such shenanigans. In fact, taxpayers who file frivolous returns are subject to a hefty $25,000 fine. So, before you get tempted to get creative with your deductions, let’s delve into the consequences of crossing the line between clever and, well, just plain silly.
What Constitutes a Frivolous Return
A frivolous tax return is one that contains outrageous claims and deductions that are clearly far from reality. We’re talking about attempts to write off your pet goldfish as a dependent or claiming a deduction for that Hawaiian vacation you took with your friends and conveniently labeled as a “business trip.” While it might be tempting to test the limits of what you can get away with, the IRS has seen it all and is not one to be easily fooled.
The Fine Print: $25,000 and More
If you’re thinking that a $25,000 fine is a small price to pay for a momentary chuckle, think again. This penalty is no laughing matter. It is designed to deter taxpayers from attempting to game the system and ensure that everyone plays by the rules. Plus, it’s not just the fine that should concern you; it’s the potential audit and investigation that could follow.
The Domino Effect of Filing a Frivolous Return
When you file a frivolous tax return and the IRS catches wind of it, you can expect a few more consequences than just a hefty fine. For starters, the IRS will most likely audit all your previous tax returns to ensure you haven’t been playing fast and loose with the numbers in the past. This can lead to even more fines, penalties, and potential legal trouble. So, unless you have a knack for navigating the legal system or enjoy the thrill of audits, it’s best to keep your tax returns on the straight and narrow.
While humor is a great way to spice up our lives, it’s best to leave the hilarity out of our tax returns. Filing a frivolous return may seem like harmless fun, but the consequences can be anything but funny. With a $25,000 fine waiting for those who cross the line, it’s just not worth the risk. So, let’s save the creative thinking for other aspects of our lives and let our tax returns be boring but legally sound. Trust us, your bank account (and your sanity) will thank you!
Note: This article is intended for entertainment purposes only and should not be considered legal advice. Always consult a tax professional for guidance on filing your tax returns.
The Penalty for Filing a Frivolous Tax Return is a Maximum Fine of $50,000
If you thought filing a frivolous tax return was just a harmless prank, think again! The IRS takes this matter seriously, and the penalty can be quite hefty. In fact, you could face a maximum fine of $50,000! So, before you go ahead and try to claim your pet hamster as a dependent, let’s take a closer look at what this penalty entails.
What exactly is a frivolous tax return
A frivolous tax return is one that contains false or outlandish claims with the intent to deceive the IRS. Some individuals might try to argue that they are exempt from paying taxes based on strange and bizarre theories. For example, you might stumble upon someone claiming that income tax is unconstitutional because they believe money should only be exchanged in the form of seashells. Hmmm, interesting argument.
The ins and outs of the $50,000 fine
So, what can you do with $50,000? Buy a fancy sports car? Take a luxurious vacation? Well, if you’re caught filing a frivolous tax return, that money might just be slipping through your fingers as a penalty. The IRS is authorized to impose this hefty fine as a way to discourage taxpayers from making false claims or attempting to evade their tax obligations. Guess it’s time to put that dream sports car on hold.
How does the IRS determine if a return is frivolous
The IRS has a keen eye for detecting frivolous tax returns. They have a set of guidelines and criteria in place to evaluate the validity of claims made on tax returns. If your return includes ridiculous deductions, absurd arguments, or blatant misrepresentations, you can be sure that it will raise some red flags. The key takeaway here is: be honest, folks! The IRS is not here for your tax antics.
Don’t mess with Uncle Sam
In case you were considering trying your luck and thinking, “Surely, they won’t catch me,” think again. The IRS has a great track record of identifying suspicious tax returns, and they do not take kindly to attempts at circumventing the system. Always remember, Uncle Sam has his ways, and they include audits, penalties, and potentially even criminal charges for tax fraud. It’s just not worth the risk, believe me.
Filing a frivolous tax return might seem like a joke, but the penalties are no laughing matter. With a potential fine of $50,000 hanging over your head, it’s best to play it safe and file your taxes honestly and accurately. So, leave the hamster out of your dependency claims and resist the urge to get creative with your deductions. Trust me, it’s better to keep Uncle Sam happy than to face the consequences of a frivolous tax return.
