[atomic_dog]

Never forget that the "fine" is effectively voluntary as long as you are not one of the sheep that let's the .gov withhold more tax than you owe. The only way they can collect the fine is to take it from a refund due.

26 U.S. Code 5000A

Subsection G(2):
(2) Special rules

Notwithstanding any other provision of law-

(A) Waiver of criminal penalties

In the case of any failure by a taxpayer to timely pay any penalty imposed by this section, such taxpayer shall not be subject to any criminal prosecution or penalty with respect to such failure.

(B) Limitations on liens and levies

The Secretary shall not-

(i) file notice of lien with respect to any property of a taxpayer by reason of any failure to pay the penalty imposed by this section, or

(ii) levy on any such property with respect to such failure.

[Red Badger]

I utilize my maximum deductions during the year, so any refunds are small.......................