What do they expect? He doesn’t understand the Tax Code either.
Au contraire. He understand the Tax Code perfectly well. He consciously decided to not pay those taxes. He should be in jail for tax evasion and making false statements to the FBI (a la Martha Stewart and Scooter Libby).
The taxes Timmy didn't forward to the IRS was calculated by his employer to MAKE UP for the taxes he owed in the form of a bonus.