Quote Originally Posted by freedave View Post
What I need to know is this: Would the creation of a special file by the IRS and the scrutinizing of the person's activities be triggered by demanding lawful money or by the 1040?

I doubt it. I have heard it on fairly good authority that the IRS puts nothing into your file that you have not seen in the mail. If you have been sending a lot of things to the IRS then your file is bulky with all the stuff that you have been putting into it.