Thanks for walking me through the steps.  Very helpful.  The IRS will likely never catch it if it gets all covered by FTC.  I have filed returns that way before but the numbers were less than $10 in 1291TAX.  Didn't seem worth the effort.  In my actual scenario we are talking about 1,700 tax.   In relation to taxpayer's net worth, it is still peanuts but they expect to pay some tax 🙂

0 Cheers