The IRS publishes a newsletter called the IRS Newswire. Despite what most people think about taxes, it's fun to read because they spend a lot of time trying to explain the US Tax Code (if this doesn't seem hilarious to you, well, then maybe you shouldn't subscribe ;). Apparently, every year they have to update their list of Frivolous Tax Arguments. The psychology of denial and loss can obviously get out of hand. I mean, people actually get up in court and make these arguments.