"Thoughts, opinions, one liners?"

My thoughts are, for 30 bucks why mess around and fight the system?  For those dollars the IRS might not bother anyway.

My opinion is, I'm in the let the IRS  compute things camp.  Why make the client fork over cash that the IRS may or may not bill.  I let the client know the IRS may bill them later and leave it at that.

My one liner is - double debit with penalty sounds like something that would be served in an ice cream shop run by a bunch of accountants.