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1. There's no reason to account for the grades of gasoline. All fuel can be lumped together. 2. Gas stations must inventory gas tanks daily. It's a simple matter to cost it using the last few delivery invoices. I currently have 2 gas station clients and they both use CSS software to do their daily sales/inventory reports. http://css-corp.com/ It's DOS but I can still run it on Win8 by using a virtual machine with XP installed. They might have a windows version now and I'm sure there are other software companies out there.

Not to mention that using IE that old is a tremendous security risk, I would think. You might be doing them a favor by forcing them to update.

25% of $877,300 is $219,325. The decision seems crazy to me. The purpose of the penalty is supposed to be to protect the government. The government lost NOTHING in this case. I sure hope the decision is appealed, because it's a lousy one. And to go back to my topic heading, I find it outrageous that the IRS even applied the penalty in the first case, given the specific details. This is sheer extortion by force by our government.

Does not apply to auditors!!

In every large organization there are idiots& knuckleheads doing dumb stuff. For every idiot there is usually 10 hardworking employees trying to do their job as best they can. In my 38 years, I have only dealt with 1 or 2 IRS or ODR employees that were incompetent. I don't say this to defend the IRS, but to try to keep some perspective. Sara is correct, the IRS, given it's current workload and staffing will likely continue to have these problems and more of them. K C, this will be like shooting fish in a barrel.

When it comes to my day job, the next full-site redesign (within the next six months) I'll be doing just that.  But with freelance work, I don't have that kind of control.  You have to figure that a Business who is paying for a website wants to reach as many people with that investment as possible.    I can build a responsive mobile-friendly site that works in IE8, but bloating up the site with all of the extra stuff to make it work drives me nuts.

This recommendation will be ignored. IRS has no current plans to incorporate e-filing of 1040X before 2018 at least. This from a person inside the IRS.