agree. i have been trying to get a fake $150 penalty off my past year's tax returns. They made me pay it and I challenged it. Called twice after sitting on hold last year for 3 hours at a time. Then get a person who says they cannot help me because they have no info on it. So I fill out a form to challenge it, and I have gotten 3 letters so far saying that they are too busy to review a simple matter. My tax returns are not that difficult and my question is easy. So how can they really be that busy? But they have all the time in the world to squeeze Americans to pay, pay, pay. They just want me to give up and forget about it, but no way. I hate the IRS and their lies to conservatives. And btw, I pay an experienced accountant to do my taxes. And her office was infiltrated last year by her clients getting fake claims, so we were all victims of IRS identiy theft on top of everything else. She had to call the FBI and do reports, I had to do police report and affidavits, etc. IRS is a MESS!