I simply cannot let this opportunity go by without adding my two cents. A longtime client who is forever a couple of years behind in her filings called me last year after three years of not hearing a word from her. We got her 2014 and 2015 filed last year 2016 early this year and needed to file 2017 and 2018 this year as well. She and hubby have one of those wonderful hobby farms and have always gotten refunded and as a result no fines or penalties until NOW. She called me earlier this year concerned about a notice she got. She brought it in and on examination I burst into laughter as it was for some man in Colorado. We basically dismissed it. Unknown to me she had received notices concerning her 2017 return which was unfilled. She finally stirred herself to action and brought me her 2017 info along with a threatening notice from the Service. It was addressed to her husband. On checking the info and computations I noted no info for the wife. The Service computed the tax due on a single man over age 65. The couple has been married for 58 years. To my astonishment they computed tax and penalties due in excess of $8,000. I prepared their return and immediately efiled it (2017) showing tax due of $566.00. They will be penalized of course but were happy to find they did not owe over $8,000 !! I contacted the Service at the number provided and advised the agent the couple had efiled their return a day prior to the deadline outlined in the notice further advising that the return was on file at the Andover Service Center for their inspection. I frankly expect another crappy notice from the Service to arrive and the client will simply have to call them this time around if it does. It really makes you wonder how many poor souls panic and pay these notices off even though they surely are riddled with factual inaccuracies.