@IRonMaN 

I know where you got those toasters.  You opened a new IRA account every year because the now-defunct S&L would give you another free one.  You're the guy now with eight 1099-R's.

I just looked it up -- IRS charges $185 for the EA exam and $67 for annual renewal.  What if, instead, IRS paid tax preparers $250 to pass a test of basic skills?  We're spending $60 million a week to shelter unaccompanied minors at the border.  Is that why there's nothing left over for tax administration?