Not only am I not aware of it, I don't care either.
You don't say? I've got all of our tax records for the last 20+ years, including 1997. I filed an extension and never actually filed the return. Not that it mattered, because I didn't know what I was doing and screwed it all up. Luckily, I had overpaid so at least they got all that was owed to them via deductions... unless I
underpaid, in which I guess I ripped them off!! SMOOTH CRIMINAL... MAYBE.
But I keep all of my returns in green folders because they were on sale and I bought all of them. Or most of them (I forget!). Each has 2 pockets and the 3 clips in the middle. Makes my paperwork look all professional, which is good because my tax guy is a professional and he has

-punch gizmo and it all comes together perfectly. I get a 30 cent discount each year on account of I provide the folder.
I pay him good money to do my taxes now but he saves me lots of money. Baka, do you take advantage of that one part of the IRS code? You know which one I'm talking about. I think it's chapter 13, section 2a, subsection IV(2) line 35.5. Or something like that. Anyway -and you will appreciate this- I was audited. The IRS guy was all up in my BIZ-NISS and you know what I did? I sez, "LISSIN, schmuck! You're aware of the 5th paragraph on the 9th page of the eleventeenth chapter, right? Yeah, well I AM TOO. If you think you're going to pull one over on me then you have another thing coming!!"
I was just getting warmed up.
"The Merchant Marine Act of 1920. Look it up, chump. You can't get me for any of that because of the provisions in that one part of the Louisiana Purchase that was emboldened by the Pure Food and Drug Act. And don't even DARE to question my mortgage interest deduction because the Treaty of Versailles divided by Bunker Hill and multiplied by the hypotenuse of 2 shares of FDX stock --- if it's more than 8, then I have full immunity except during leap years. Besides, I converted all of my money from dollars to the metric system. HOW YA LIKE ME NOW?"
He was sweating really bad and apologized for wasting my time. He knew he was dealing with the real thing and not some amateur.
Next month I'm going to see him again because of what I know about the gold that is in (HA! supposed to be in) Fort Knox and I'm entitled to a big settlement to keep my knowledge confidential. Just between the two of us, they've been selling it to finance the CIA's crack cocaine operation in LA, the proceeds of which are used to buy black market gold. You might be thinking (hee hee!) to yourself, "Why would they sell gold, use the money to buy crack, then sell the crack, then buy gold when they've already got the gold?" THAT'S EXACTLY WHAT THEY WANT YOU TO THINK.