I do not remember any legal requirement to do so. Could you please give me the citation in the Federal Code. Other than the ongoing audit I think the problem is that he would get nothing but bad publicity from the return even though it made it through the audit. I would not be surprised if he had audit adjustments and had to pay additional taxes. If you remember a magazine use to have the same person get returns done by various individuals and the same set of facts all had different answers. I would also expect that his return is audited each year so he may not be as aggressive as other tax payers.