When I worked for the Infernal Revenue (Dis)Service (about 15 years ago), a bunch of us pooled our paychecks (after withholding) and bought a money order for $1.49. Then we wrote up an obviously phony AMENDED return in the name of "Hu Flung Dung, 2 Crescent Moon Drive, Pottyville, NY." and submitted it with a letter saying that the "taxpayer" had found an error in his calculations and was making amends. As if that weren't funny enough, when the IRS receives an amended return with money they are required, by their own rules, to continue searching until they find the original. Forever. Across the entire country. (They're probably still looking.)