True. I don't think the IRS pursued this heavily. >In the end if your income is low enough you'll mostly be offset by the standard deduction anyway. The point

True. I don't think the IRS pursued this heavily. >In the end if your income is low enough you'll mostly be offset by the standard deduction anyway. The point was that it is another barrier introduced to extract as much value from the lower classes as possible. In fact you had missed the original point completely.