If the government already has a taxpayer under audit, is investigating a taxpayer, or has his name on a list of taxpayers with secret accounts (for example, one obtained as a result of a John Doe summons to a foreign bank or information from an informant), that taxpayer is not eligible for the OVDP.

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Illegal aliens as well as Americans are cheating the rest of the taxpayers, with Mothers filing under their Maiden name for perhaps two children, then the Father filing for the same two children as a different tax return under his family name and both receiving child refund tax return dollars.

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Taxpayers can no longer rely on the fact that their name is not known to the IRS. With relatively minimal information received from a thief or a shell-company wire transfer, the IRS can extract the intelligence it needs from the Swiss authorities and use it to prosecute the taxpayer.

FORBES: Changing Rules of Engagement in the War on Swiss Bank Accounts

The government has defended its decision to name Siemens as its preferred bidder for the contract as it offered taxpayers better value for money.

BBC: Bombardier

Other changes that could trip up taxpayers on their 2010 returns are also related to recent, temporary changes Congress has made in the name of stimulating the economy or salvaging the housing market.

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At 33 sites across the country, IRS auditors had their name tags and their best behavior on display as they sacrificed part of their weekend to help the taxpayers.

CNN: We Work For You!