Isn't that what a few of us have been saying all along?  But that's not how I read the IRS ten-step program -- it looked to me as though IRS had taxpayers fall off the cliff when the $150K included unemployment.  

Helen goes back a long way, to when AOL had message boards and we accessed them through dial-up.  I think her PTIN is something like 000004.  But that may be too high.