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GRAVEL

31.  The Internal Revenue Department and I are in something of a standoff. Their robo-notices believe what I do here on the web is "a hobby." I don't. I don't see how both a trip to Tahiti and a Camaro in my future could possibly insinuate to a reasonable man "a hobby." Anyway, the FBI advises us God-fearing "lowlifes & foreigners" scrounging around for tips in a taxicab a few days a week "not to respond" to notices or e-mails from "anonymous entities," so that's one for our side. Today the IRS sent me the following notice: "Your 2002 Form 1040A overpayment was applied to tax you owe >> Refund due  $0.00  >> We applied your 2002 (Form 1040A) overpayment to the amount you owe for other tax years. As a result, you are due a refund of  $0.00  >> Summary >> Overpayment for 2002  $245.88  >> Amount applied to tax owed for 2001  $169.70  >> Amount applied to tax owed for 2003  $76.18   >> Refund due  $0.00  >> What you need to do   You don't need to do anything."