Powderman, real life situation. 15-20 years ago, in Toledo, a well known restaurant got into tax problems. After fighting it for many months, the restaurant closed down. Legal fees and ''tax's owed''. Unfortunatley, when the court case finally came to a close, seems the owners won the case. They had paid what was owed, but legal fees ate them up. Never reopened. IRS walked away, said, sorry. Story's like this one, and you wonder why people cheat on their tax's!! gypsyman