The third season of the TV version of Fargo has been very amusing. This scene from a recent episode, where a cash bank withdrawal of a tiny bit over $10,000 brings in a pushy IRS auditor, is funny in the way that the villain’s henchman handles the auditor.
The henchman cites "Section 41(c) of the U.S. Tax Code" as dealing with the taxpayer’s right to have licensed representation. That citation sounded strange to me, so I looked it up in the actual Internal Revenue Code that is included in my main tax reference, TheTaxBook’s WebLibrary. Section 41 actually deals with Credit for increasing research activities. There are paragraphs (a) and (b) under Section 41, but no (c).
Tax Guru - Ker$tetter Letter 