> “If you’re a typical American and you get this packet from the I.R.S. that says, ‘Here’s what we’ve determined your liability is,’ no one is going to challeng

> “If you’re a typical American and you get this packet from the I.R.S. that says, ‘Here’s what we’ve determined your liability is,’ no one is going to challenge it,” Mr. Ellis said. “People are scared, intimidated or otherwise occupied in their lives, and they’re going to just accept what the I.R.S. sends them.” Patronizing and offensive to Americans