I love the IRS. In 2009, I lost $900 on stocks. It was so trivial, I ignored claiming it as a loss. Somehow, they noticed all the sales, but none of the purchases, and decided every sale was 100% profit, so they are claiming I owe $30,000 in taxes and $6000 in penalties for $100,000 of unreported income. Do they really think anyone during the market collapse of 2009 was given stocks for free? I know it is a computer generated notice,s o no human reviewed it, but to program computers with such an utterly insane model, not even asking them to match sales against purchases is certainly a great way to get the most taxes possible, but quite unlikely to produce accurate results.