Perhaps the taxpayer has filed tax returns, but the returns reported excessive tax liability.

FORBES: Dealing with IRS Collection Action

Doctors order excessive diagnostic tests, partially to avoid malpractice liability.

CNN: Commentary: US health costs out of control

Today the chaebol's excessive borrowing is the country's most glaring liability, but Mr Bae argues that it is not as egregious as it looks.

ECONOMIST: The apologist

The Eilean Easdale Community Trust confirmed it had refused to pay the fee for the charity event - which it described as "excessive" - and had declined a request to produce its public liability insurance for inspection.

BBC: Threat to World Stone Skimming Championships on Easdale