I woke at 4am, wide awake, worried about my IRS appeal. hahahaha. Well, it's true. I've been hit with a penalty for late filing, but I filed an extension before my tax deadline. The IRS evidently didn't receive the extension, and my accountant didn't send the paperwork by return receipt or delivery confirmation. So I called the IRS last month, and we are working it out, and all will be well, but I have this paperwork to do, you see.