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A Victory with the IRS 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 fund. So the IRS owed me $200. I kept looking in the mailbox for it, and my partner Tim kept laughing.

On Superiority (July 2013)