When Steven R. Olmos’s case came to trial, he resided in Niles, Ohio. His case was simple: Olmos did not file a tax return for the year he operated his dental practice in La Mesa, Calif.

The IRS used the 1099s issued to Olmos by insurance companies and some of the insurance company checks he cashed to identify $43,886 in taxes due, a $10,072 penalty for failure to file, and a $1,754 penalty for failure to pay estimated taxes.

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