No, not an opponent of the title character in the 1962 classic taken from Richard Condon’s novel, with great performances by Ol’ Blue Eyes and Angela Lansbury.

IRS, anticipating the arrival of its recently-confirmed chief, John (“Kosy”) Kosinen, an attorney even older than I but substantially richer, has gone on the Korean warparth.

And thanks to Mr. Patrick Temple-West who is spreading the word about Kosy’s confirmation by our esteemed United States Senate.

Back to business. Y’all will recollect that when we made the free trade deal with the Land of the Morning Quiet (at least it’s quiet south of the Yalu), there was a $500 belt in Section 501 of the statute incorporating the same, for preparers of returns claiming EITC, where the Form 8867 left out a question. See my blogpost “The $500 Misunderstanding”, 10/25/11.

Here’s the latest skinny, direct from Kosy’s new command: “IRS sent warning Letter 4989 to preparers who did not comply for tax year 2011, and, starting this month, IRS will be sending nearly 800 of those preparers notices of proposed penalties for continued failure to attach the form for tax year 2012 returns. Get details on EITC Due Diligence at www.EITC.irs.gov.”

So all you preparers for the poorest of our citizens, be prepared to pay for Kosy’s inauguration if you don’t fill in and send in those 8867s, all 23 (or is it 24?) questions.