Taking a Line 21 Lawful Money deduction for more than your earnings? Must be Famspear's new math. I believe they call that driving the train past the station. I don't think such a filing would end well for the filer. I'd venture to say you're likely to get a civil penalty for that. For filing what Ms. Weaver calls clearly unallowable deductions. I am witness to several lawful money IRS filings but none claimed more than earnings. All of them successful, none penalized and no CP letters afterward. Here's one of them:

Primary filer with $47xxx. in reported W2 income.
Secondary filer with about $48k in reported 1099 income http://jesse2012.com/my109913.jpg yet none of it entered on the 1040.

http://www.ctcwarrior.com/1040_2013_victory.pdf