There ya go. Yet another reason for The FairTax from the IRS.
The kicker? Interest and penalties on the 4¢ amounted to $202.31.
BTW, if you’ve gotten all your information on the FairTax–what little there is available in mass media–from the Mass MEdia Podpeople Hivemind, politicians *spit* and Academia Nut Fruitcakes, you owe it to yourself, your children, your grandchildren and our society as a whole to follow the link to FairTax.org and there to practice some genuine autodidacticism (no, despite what the NEA may say, autodidacts are NOT perverts) on the subject.