At one point, the vice president had out-chuckled his Republican challenger by nearly 4 to 1, the FNS transcriptionists report.

FORBES: Biden Out-'Chuckled' Ryan and Out-Spoke Obama

According to the U.S. Justice Department, which represents the IRS, 23 of the 32 preparers sued for being involved with the phony FNS credits now have court orders against them in the case, which was originally filed in Florida and then partly transferred to Texas.

FORBES