The story of an individual from a lower middle income family who grows up in 'smalltown' America. He has a dream to own his own business, and pursues this goal. One day, 'out of the blue', he gets this opportunity. He makes the purchase, grows the company, but suffers from continual cash flow problems. Unpaid payroll tax problems develop. He is forced to give up total ownership and becomes a minority owner with severe restrictions on the payment of operating expenses and tax liabilities. He severs his ties with the company, giving up his 25% ownership, with a stipulation that the new ownership will assume all outstanding liablilities. This fact is documented by future legal documents. However, even though the IRS had numerous opportunities to collect these outstanding tax obligations, and verifiable information that the corporation had accepted these liabilities, the IRS never took action against the corporation. In fact the IRS made some very unusual decisions relative to the corporate liabilities and instead began a fifteen-year episode of harassment, untruths, conflicting statements and advice. These circumstances put the author's life in a state of extreme emotional tension, frustration and depression. The story presents evidence to show anyone with a potential IRS problem that they should strongly consider whether they are prepared to face such a government agency and the continual, unrelenting battle that will follow.