I had a friend who inherited a business when his dad died, so inheritance taxes were due. Unfortunately business was down, so the business was all capital, no money, so no money to pay the taxes. Well it got pretty ugly, the business shut down, and the IRS was garnishing the guy's wages after he went to work for another company. So he's battling with the IRS over his living expenses, like for example they thought he was spending too much on electricity. Well about the only way to save on electricity in Arizona in the summer is to go without AC! Anyway so the guy was scrappy and fought the IRS every step of the way, refusing to allow them to define the issues and get on with negotiating how bad he was going to get screwed. For instance one time they were threatening to do something painful and punitive he didn't like and he said "Well, if you do that I'll just go on welfare", to which the IRS guy said "Well sure, if you're going to be like that about it!" !! When the guy told me about it, I said it should be illegal for anyone from the IRS to use that phrase.