Years ago, a farmer friend of our family was in the middle of harvest when the IRS decided to audit his taxes.
He’d always made sure to pay more than he owed, to insure against any possible penalties and other things the IRS can come up with to persecute people.
After the audit was finished, the IRS owed Gerald a lot of money. :)
From then until he died, he hired an accountant to do his taxes and itemize everything, taking every possible deduction so that he only paid exactly what he had to, not a penny more.