Dear Western Friend: In the time since I wrote the article about my frivolous filing penalty with the IRS, there have been some new developments. I would like to share the end of the story. I thought it had ended in August of 2012 when I agreed to pay a $500 penalty instead of the $5000 penalty. I was blue about this, but did feel that it was the best decision considering the situation. It turned out that the $500 had already been taken along with an extra $200 from our daughter's college... Read more.