SFR Substitute for Returns: IRS Action on Non-Filers

In the latest Star Wars episode, the evil empire executes a brutal revenge on the Jedi. While the IRS is not an evil empire (and due to the Revenue Reform Act of 1998 not very brutal anymore); it too is executing revenge on those who do not comply with filing their tax returns.

The IRS is agressively using the "Substitute for Return" (SFR) program to file tax returns on behalf of those who fail to file. The SFR program has been around a long time. However, due to better computers at IRS, it is being used now more than ever to get people into filing compliance. Basically, if you do not file on time, the IRS sends you letters and may call you on the phone requesting that you file. If one ignores the letters, IRS takes the information reported to them by third parties and files a Form 1040 for you. In most cases, the tax owed on this IRS prepared return is far more than one would owe if they filed an original return.

Why is the tax so high on an SFR? Well, IRS does not know who lived with you so they usually file the return single or Married Filing Separate (the worst tax table). A person might have had 3 or 4 dependents, but they won't be on the SFR. Also, if you worked contract labor and got a 1099, it is very likely you had deductable business expenses. Again, IRS does not know what your expenses were and will tax you on the total of 1099s. In addition, if you sold stock, IRS will tax you on 100% of the sales price because they do not know your basis in the stock. In this circumstance, you could have lost money on the stock and had a deduction, but will owe tax on it due to the SFR.

For business owners who do not file 941 payroll tax or 940 unemployment tax, IRS uses code section 6020(b) to file payroll returns for non-filers. These returns can also be for more than one would have owed if they filed the originals.

Once IRS files an SFR 1040 or a 6020(b) 941, they can collect on them just as if they were filed by the taxpayer. I had one client who had a Federal Tax Lien filed on him for over $100K due to an SFR on 1996. We went ahead and filed a correct tax return in 2004 and his true debt was only about $10K. The reason was because IRS taxed all his stock sales as 100% profits when he had many losses.

There is good news for someone caught in SFR trap. You can always file an original return! The tax laws are valid and IRS is a legitimate government agency. Don't be fooled by bogus websites or folks who tell you that there is no law requiring one to file a tax return. If you get SFR'd, hire a tax professional to prepare a correct return and work with IRS to overturn the SFR. You may be audited, but if you are right then you will owe much less than the amount on an SFR.

A good CPA, Enrolled Agent, or Tax Attorney can help you with IRS collection issues. DON'T IGNORE IRS LETTERS. GET HELP. Here are some websites that can help you get info:

www.irs.gov
www.naea.org
www.nsacct.org
www.exirsman.com
www.etaxes.com
www.ifixirs.com

James Robert Coleman, E.A., A.T.A.
Enrolled Agent & Accredited Tax Advisor
Member: National Association of Enrolled Agents
Former IRS Revenue Officer, GS-11

In The News:

Income Tax: Definition, Brackets and State-By-State Differences  TheStreetThe taxes on the earnings you made over the year are known as income tax. How is it calculated and how much are federal vs. state income taxes?
Taxes in US Are Low Overall But Not for High Earners  BloombergHigh, progressive income taxes and low consumption taxes add up to a system that generates lots of complaints and not so much revenue.
Government eases process for startups to seek tax exemption on angel fund investments  Economic TimesThe government has eased the procedure for startups to seek income tax exemption on investments from angel funds as part of efforts to address concerns of ...
China to cut taxes, keep policy flexible to counter slowdown  Economic TimesChina plans to slash taxes, step up spending and provide ample financing to private and small enterprises to help counter the country's worst slowdown since ...
2019 vs. 2018 tax calculator: See how your tax bill will change  CNETIn the shadow of a government shutdown, new laws take effect for the 2018 tax year.
MNCs in a fix over ‘dual’ tax notices  Economic TimesThe income tax department has a backup plan if things don't go its way when making a demand on companies — a safety net in the form of protective notices.
Section 80C limit: Should you use only life insurance to save taxes?  Moneycontrol.comIt is not mandatory to save tax 'only via' insurance. Combination of other investment products (PPF, ELSS, etc.) will produce better results for you and your ...
All the Tax Deductions You Can Take for 2018  LifehackerThis tax season promises to be an...interesting one, with the government shutdown and new tax law provisions colliding to create a perfect storm of confusion ...
Will interim Budget 2019 reduce your tax?  Economic TimesRumours are rife that the government will try to woo the middle class with major tax cuts in its last Budget before the polls.
Five major changes you need to know before filing your taxes  KOAT AlbuquerqueWith tax season looming, here's what you need to know about the first major overhaul to the tax code in more than 30 years.
What to know before you take an advance on your tax refund  CNBCFurloughed workers and consumers worried about shutdown-related refund delays may find it more tempting this year to use so-called refund anticipation loans.
Keki Mistry calls for lower taxes to end black money  Economic TimesMUMBAI: There is a need to bring down the tax rates from the current high levels as it will help in improving revenue collection and reduce black money ...
Chris Hansen owes $250,000 in taxes, $60,000 to American Express and over $1 million for mortgage  Daily MailChris Hansen owes $57931.72 to American Express, $126356.35 to TD Bank, over $15000 to Ally Financial and $1078164.73 to US Bank Trust according to ...
How To Save Taxes under Section 80C in 2019?  MoneylifeJanuary is the start of a new calendar year; but for many people, it is also the start of the search for a tax-saving product for the current financial year.
Quick Refunds to Pre-Filled Forms: 2020 Tax Payers Look Out  The Better IndiaIn 2020, the goverment with the help fo tech giant Infosys plans to bring about a series of changes in the manner in which Income Tax returns are filed.
Get income tax refund in one day from 2020  Times NowOnce the new system gets in place, taxpayers will get a pre-filled form in their income tax account with their name, PAN and other details.
Taxman issues prosecution notices to MNCs to meet steep revenue targets  Economic TimesExperts say mechanical approach led to slapping of notices even for small tax issues.
USDA to open offices to help farmers with loans and taxes  WIBWFederal officials say 90 offices will be open in Kansas for three days to process loans and tax information for farmers.
Jared Polis has 208 options to lower your taxes. But it'll be harder than you may think.  The Colorado SunColorado Gov. Jared Polis is promising to lower taxes by slashing as much as $450 million in unspecified corporate tax breaks. But it's not clear how he'll be ...
Here is how to maintain tax discipline in the last quarter of the fiscal  Moneycontrol.comDo timely submit the proof of any tax saving investment you have made or deduction you are eligible to, so that excess deduction of taxes doesn't take place.
Interim Budget: Will Arun Jaitley tinker with income tax slabs?  Economic TimesWill interim budget 2019 increase the tax-exemption limit? This is the question on many taxpayers' minds. If rumours are to be believed, the interim budget could ...
Ticket tax opponents plan charter amendment, lawsuit to block collection  The Columbus DispatchOpponents of the 5 percent ticket taxes that Columbus adopted in December are pursuing a city charter amendment to prevent the city from levying them, and ...
Assembly Republicans offer deal on $340M income tax cut; Gov. Evers says it won’t work  WITI FOX 6 MilwaukeeSUSSEX — Republicans in the Wisconsin Assembly unveiled a plan on Thursday, Jan. 17 to cut middle-class income taxes. Governor Tony Evers campaigned ...
Budget 2019: Why there is a strong case to lower income tax rates in India  The Financial ExpressOn a practical basis, there are many reasons why there should be further easing of both the income tax rates as well as the exemption limits.
Alexandria Ocasio-Cortez has kick-started the Democratic tax debate with her 70% marginal rate idea  CNBCAfter three decades with top rates below 40 percent, a big hike from today's 37 percent poses risks politically and perhaps economically.
Why all presidential nominees should release their tax returns | TheHill  The HillCongress has the authority to request a president's tax returns, however, the Presidential Tax Transparency Act is critical to ensure that all future presidential ...
64K Virginians lose pay during shutdown, state loses taxes  WHSVVirginia's secretary of finance says the partial government shutdown has cut off pay for more than 64000 state residents, and could squeeze benefits programs.
Income Tax return processing time to reduce from 63 days to just 1 day  Business StandardThe Union Cabinet on Wednesday approved an integrated income-tax e-filing and centralised processing centre (CPC) portal, which will reduce the return ...
Assessment order passed on taxes of Rahul, Sonia but not given effect, I-T informs SC  Economic TimesThe Income Tax department informed the Supreme Court Tuesday that an assessment order (AO) with respect to the tax of top Congress leaders Rahul Gandhi ...
China doubles down on tax cuts in race to halt economy's slide  Nikkei Asian ReviewBEIJING -- China is sticking with a large-scale tax cut strategy deployed last year to keep the economy humming, adding to the 1.3 trillion yuan ($192.
South Florida Mansion Sales Surge as Tax Exiles Seek Savings  BloombergQuint(Bloomberg) -- For Bloomington, Illinois executive Jim Morris, President Donald Trump's federal tax bill brought to mind beaches, palm trees and the perfect $10 ...
Saving income tax: 'Focus on choosing the right product; NPS a good long-term bet'  Moneycontrol.comNPS is a great long-term product that offers lots of flexibility to invest in multiple assets, with low charges.
From sliced bagels to cess on cow welfare: Unusual taxes people pay around the world  Moneycontrol.comIn Switzerland, those who wish to get a pet need to pay taxes, which has to be paid annually and varies in each municipality.
The 27 US states where millionaires face the highest taxes  Business InsiderHow much state income tax you owe varies by state. Using the Tax Foundation, we found the states where millionaires face the highest taxes.
Budget in a minute: Types of taxes that earn government revenue  Moneycontrol.comThe government's primary sources of revenue are direct and indirect taxes. In the run-up to Budget 2019, Gaurav Choudhury, Deputy Executive Editor at ...
Withheld too little tax in 2018? The IRS might give you a pass on penalties  CNBCIf you failed to withhold sufficient taxes from your pay in 2018, the IRS might grant you some forgiveness. The tax agency said on Wednesday it would waive the ...
Federal shutdown means tax refunds may be delayed  CNBCAccountants are worrying about the prospect of an extended federal shutdown as tax season approaches. That means there's a possibility that tax refunds may ...
Venture Capital body submits its Angel Tax proposal to Govt  Economic TimesBENGALURU: The Indian Private Equity & Venture Capital Association (IVCA) has submitted a three-step proposal to the Central Board of Direct Taxes (CBDT) ...
9 Tax Credits You Need to Know  Motley FoolHere are the must-know details behind nine of the most popular tax credits available in the United States.
Multinational corporations asked to pay 15% higher tax on ad spend  Economic TimesThe tax department has increased demand on advertising, marketing and sales promotion (AMP) expenses of multinationals by about 15%, said people with ...
Why you could pay more in income taxes and for shopping online in 2019  AZCentralState legislatures might try to tax more items this year, from sports betting to marijuana. Here are some current trends.
America is discussing raising taxes for the rich. Should India consider this too?  Scroll.inIndia's direct tax collections and tax to GDP ratio are significantly lower than those of other large economies.
SBI Tax Saving Scheme: How to invest, how much you may invest and save in taxes  The Financial ExpressLooking for investment instruments to save tax? Check out how SBI's tax saving scheme can help you.
Should I invest in NPS to save more taxes?  Economic TimesI have already invested in LIC and other tax saving schemes under Section 80C. I have two ELSS investments as well. I wanted to know if I should also invest in ...
70% Tax Rate? Another Awful Idea From Congress' Socialist Caucus  Investor's Business Daily70% Tax Rate: A new poll shows that most Americans support the idea of raising the marginal tax rate to 70% or higher on the very highest incomes. It shouldn't ...
The Democrats’ Latest Idea on Taxes Will Only Help Trump  BloombergA top marginal income tax rate of 70 percent is bad economics and even worse politics.
White House promises tax refunds will go out, but there's hardly anyone at the IRS to do the work  CNBCA Trump administration official said Monday that federal income tax refunds would indeed go out despite a large part of the government being shut down.
Rourkela residents oppose holding tax hike  Odisha Television Ltd.Residents of the steel city are a distraught lot after the Rourkela Municipal Corporation hiked the holding tax.
Tax Cut Is Better (for Companies) and Worse (for Everyone Else)  BloombergPresident Donald Trump and the Republicans' tax cut is proving to be vastly more generous for corporate America, and vastly more expensive for taxpayers, ...
Pristina press: Taxes could be revoked in coming days  B92Pristina-based Albanian language newspaper Zeri is reporting this on its website on Wednesday, citing a source. This source claims that the government of ...
Budget 2019: Here’s how much income tax relief Modi-Jaitley have given in last 4 years  The Financial ExpressBudget 2019: We take a look at how much of aggregate income tax relief Finance Minister Arun Jaitley has given in the last four years of Narendra Modi's ...
Cryptocurrency and Taxes: How to Use 2018's Losses to Your Advantage  Bitcoin NewsTaxes have been a hot topic in the cryptocurrency world this year. Many countries have been trying to figure out how to tax crypto assets, while traders.
GST panel to study uniform tax rate on lottery  Economic TimesA GST ministerial panel will suggest whether a uniform tax rate should be imposed on lotteries or the current differential tax rate system be continued, the ...
Venezuela Decrees Crypto Operators Must Pay Taxes in Cryptocurrencies  Bitcoin NewsThe Venezuelan government has published a decree requiring taxpayers with crypto operations in the country to pay their taxes in cryptocurrencies. Similarly ...
Incentivise, not tax, angel investors: Amitabh Kant  Economic TimesThe government needs to incentivise angel investors eyeing startups and not tax them to give a boost to Prime Minister Narendra Modi's flagship Startup India ...
How to use home loan and rental outgo to save income tax  Moneycontrol.comA taxpayer can claim deduction of the amount paid towards repayment of the home loan from his income. Such loan must have been borrowed from specified ...
Ten years after the last carbon-tax election, Stéphane Dion says it would be a ‘mistake’ to turn back now  The Globe and MailMore than 10 years later, Canadians are facing the prospect of another federal election campaign focused on the merits of a carbon tax. Stéphane Dion, the man ...
Denmark's Tax Agency to Collect Information About Bitcoin Traders  Bitcoin NewsDanish tax authorities will soon be going after cryptocurrency traders in the country and beyond. The plan is to collect data from local bitcoin exchanges Danish ...
Ficci for cut in corporate tax rate in Budget  Economic TimesNew Delhi: Industry chamber Ficci Sunday recommended the government to cut corporate tax rate across the board to 25 per cent irrespective of turnover in the ...
Premier asks for Quebec to collect taxes on behalf of Ottawa  CTV NewsQuebec has once again asked the federal government to collect federal taxes on its behalf, allowing Quebecers to file a single tax return.
Ocasio-Cortez Suggests 70% Ultra-Rich Tax Could Pay for Climate Plan  BloombergProgressive House Democrat Alexandria Ocasio-Cortez called for a sharp tax hike on the highest incomes in order to fund a massive “Green New Deal” plan ...
Free income tax assistance coming to Las Vegas community centers  News3LVLas Vegas senior and community centers will host free assistance for personal income taxes starting later this month, according to a city spokesman. Volunteers ...
Taxman on a refunds spree as income tax returns hit record high in FY19  Economic TimesNEW DELHI: The current fiscal year is likely to be a watershed for income tax compliance and the tax department is returning the favour with quick refunds.
For Tax Purposes, ‘the Rich’ Are People Who Earn More Than You Do  BloombergQuint(Bloomberg Opinion) -- When it comes to taxation, “the rich” keep getting richer. In the U.S., even politicians who want to raise taxes feel obliged to shield the ...
How taxes, and death, will impact the federal election  Toronto StarBenjamin Franklin was right. Death and taxes are the only certitudes. But in electoral politics it is usually, “Why so much tax and for what!” that drives decisions ...
Confusing U.S. Tax Laws Lead to $5 Billion In Unrealized Crypto Losses  newsBTCNew data reveals that only 34% of the losses U.S. Bitcoin and crypto investors saw in 2018 have been realized, suggesting Americans are confused by tax law.
Tax benefits on education loan: Who can get it, how to avail – All you need to know  The Financial ExpressOver the years education costs have been on the rise, but you can avail income tax benefit under section 80E of the Income Tax Act against such costs.
Inheritance tax: Sharing's easier minus arm-twist  Economic TimesProposals for a higher levy or a new tax on the rich is a vote-winner for any government, denting any image of pandering to crony capitalists. But finance minister ...
40% property owners in Bengaluru don’t pay tax  Times of IndiaBENGALURU: Owners of two out of every five properties in the city continue to avoid paying the stipulated property tax promptly, according to BBMP off.
NPS investment proof: How to claim income tax deduction  LivemintAn NPS subscriber can also download the receipt of voluntary contribution made in Tier I account by logging into his/her account.
Rethinking Carbon Taxes  National ReviewFor years, advocates of a carbon tax have insisted that they'd ultimately win over the general public, usually by using carbon tax revenue to offset other taxes or ...
Backlash over homeowners speculation-tax form  Times ColonistThe B.C. NDP is scrambling to respond to backlash over its surprise announcement that all homeowners in B.C.'s urban centres will be treated like speculators ...
Overstock to Pay State Tax in Bitcoin, First U.S. Company to Do So  FortuneOnline retailer Overstock announced it would pay a part of its Ohio state business tax using the famous digital currency.
Income tax changes in 2018: Key things to know  LivemintMumbai: Are you in the highest tax bracket? Well, 2018 wasn't that good a year for you. “How taxes have fared for citizens this year depends a lot on their ...
Miami Woos New York Homebuyers Fleeing Over Tax Law  BloombergBack in the go-go days, Florida real estate executive Daniel de la Vega and his team crisscrossed Latin America wooing clients. These days he's taking ...
These Post Office Saving Schemes Offer Income Tax Benefits  NDTV NewsPost office Saving Scheme: Using these saving schemes, an investor can claim a deduction up to Rs 1.5 lakh in a financial year from taxable income under ...
How to win public support for a global carbon tax  Nature.comSurvey shows charges on emissions could be popular if revenues are given back to citizens, find Stefano Carattini, Steffen Kallbekken and Anton Orlo.
Tax changes in 2018 that have affected your personal finances  Economic TimesHere are some of the important tax changes directly impacting your personal finances that came into effect this year and the dates when they became effective.
Middle class got ₹2 lakh-crore tax rebate annually during Modi regime, says Jaitley  BusinessLineFinance Minister Arun Jaitley on Friday said the government has given ₹2 lakh-crore tax benefit annually to the middle class without a single tax being raised.
IRS confirms tax season will start Jan. 28, despite government shutdown  CNBCThe IRS announced on Monday night that income tax filing season would begin on Jan. 28 and that it would pay refunds to taxpayers, in spite of the government ...
Portland's Land Rush for New 'Opportunity Zone' Tax Breaks  BloombergPortland's entire downtown has been designated as an 'opportunity zone,' qualifying real estate developments there for generous new federal tax incentives.
Tax optimiser: Chandramouli can cut tax by Rs 83,000 via NPS, tax-free perks  Economic TimesBangalore-based IT professional T. Chandramouli pays a very high tax because his pay structure is not very tax friendly. A good 15% of his income goes up in ...
Reliance Retail Q3 pre-tax profit jumps 177% to Rs 1,680 cr  ETRetail.comRevenue for the quarter under review grew by 89 percent year-on-year to Rs 35577 crore from Rs 18798 crore. Healthy festive season sales and new sto..
Tax queries: My wife is currently studying. Can I claim I-T deduction on tuition fee that I pay for her?  Economic TimesDeduction under Section 80C is allowed only for the tuition fee of only up to two children, provided their educational institution is situated within India.
Budget 2019: Expect rural-focused interim Budget, tax cuts: Arun Thukral, Axis Securities  Economic TimesThis being the election year, and there may be more focus and allocation to schemes like MGNREGA, Ayushman Bharat or PM Awas Yojana, Arun Thukral, MD ...
Confederation of Indian Industry seeks corporate tax cut, higher I-T slab  Economic TimesNEW DELHI: The Confederation of Indian Industry (CII) has sought a reduction in corporate tax as well as rise in income tax slab to benefit both corporates and ...
How LTCG tax will be calculated on shares where STT is not paid  Economic TimesYou will need to justify the cost and purchase date of these shares through documents like physical share certificates, bank statements, demat account ...
Best tax saving option for FY 2018-19: Here's a comparison of top 10 instruments  Economic TimesSiva Rao bought a life insurance policy a few years ago to save tax. But now that he pays a fat home loan EMI, Rao finds it difficult to *service* the Rs 1 lakh ...
Maximise tax savings using health insurance for yourself and family  Moneycontrol.comPayments made towards health insurance premiums are also eligible for tax deductions under section 80D of the Indian Income Tax Act.
New governor sees need to rebuild Kansas without raising taxes  KSN-TVNew Democratic Gov. Laura Kelly told Kansas legislators Wednesday that the state faces an emergency in its child welfare system and is "completely ...
How to apply for exemption: Details of B.C.'s speculation tax now public  CTV NewsDetails of the province's speculation tax are now public, and it appears homeowners living in affected areas will need to apply for exemptions each year.
CII for doubling income tax exemption to Rs 5 lakh, hiking 80C deduction limit in Budget 2019  Economic TimesNew Delhi: Industry chamber CII has urged the government to double the income tax exemption threshold to Rs 5 lakh and increase the deduction limit under ...
Way to go: Reduction in tax rates of goods and services by GST Council is a welcome step  Times of IndiaThe GST Council, a constitutional body made up of finance ministers of states and Centre, reduced taxes on almost 30 goods and services last Saturday.
Taking another look at the trade-offs from raising top tax rates by a lot  American Enterprise InstituteView related *content*: Economics, Pethokoukis. While some politicians think raising the top marginal tax rate to 70 percent comes with no downside, economists ...
New coalition sounds warning about lack of road funding, suggests gas tax increase  WDTN.comIn Ohio, drivers pay 28 cents per gallon in fuel tax. That's 29th lowest in the U.S..
No, a Panel of Respected Economists Did Not Just Dismiss AOC’s 70 Percent Tax Plan  SlateDid a panel of respected economists just dismiss the idea of raising the top income tax rate to 70 percent?
Kelly embraces $364M schools plan, warns against tax changes  KSN-TVKelly outlined her budget proposals to legislators, she warned against pursing changes in tax laws. Income tax relief is a top priority for Republican leaders.
IT industry seeks clarity on tax provisions for BPO, KPO services, quashing of angel tax  Economic TimesDespite the slowing down in growth rates, the industry has added about $24 billion revenue since FY 2016 and continues to be a net hirer.

The Tax Man Cometh... To Search

You're at your office, or home, and the doorbell rings... Read More

Income Tax Returns Your Accountant Should Not File

You've been feeling uneasy (perhaps even guilty) because you've failed... Read More

Estate Taxes - It Pays to Plan Ahead

Estate taxes. It's not enough to simply know they exist,... Read More

10 Thoughts on Tax Offer in Compromise

Beware of advertisements that claim to settle tax debts for... Read More

Failure To Pay Employment Taxes ? Penalties

As an employer, you must pay employment taxes if you... Read More

1031 Exchange Rules and Requirements

Following is a reproduction of the IRS's rules and requirements... Read More

Hurricane Katrina ? How To Use Your Business Loss To Get A Refund on 2004 Taxes

With the massive losses caused by Katrina, the economy of... Read More

Render Unto Caesar

Once a year Canadian taxpayers are required, by law, to... Read More

IRS Lock-In Letters ? What?s An Employer To Do?

Employers often ask employees to designate the amount of tax... Read More

Take Control of Your Taxes

As everyone in the U.S. knows, we have just passed... Read More

Getting A Second Extension to File 2004 Taxes

Millions of people file tax return extensions every year. The... Read More

What is a Federal Tax Lien?

A Federal Tax Lien (FTL) is a legal instrument that... Read More

Taxing Overseas Firms for SOX Compliance

The Sarbanes-Oxley Act, also called the Public Company Accounting Reform... Read More

Tax Jokes and Quotes

Do you realize that some tax forms ask you to... Read More

Six Urban Myths About Taxation

Six Urban Myths ? Taxation"I am proud to be paying... Read More

Organizing Your Taxes

Does this scene sound familiar? It's April 7. You haven't... Read More

E-commerce Taxation

The means and types of businesses have transformed with advent... Read More

Paying Workers ? What Can You Write-Off?

As your business grows, you are going to need help.... Read More

Military Reservists, Enlistees May Get Deferral of Back Taxes

Reservists called to active duty and enlistees in the armed... Read More

Early Distributions From Retirement Plans

An early distribution from an Individual Retirement Arrangement (IRA) or... Read More

Anticipating Your IRS Refund Can Cost You Plenty

While accountants are reaching for aspirin, millions of Americans are... Read More

How to Cut Duty Cost and Increase Profit as an Importer

Import duties continue to be significant elements in the cost... Read More

Understanding Basic Tax Terms

If your like many, you don't always understand what people... Read More

The Internet Tax Man Cometh

Q: I was contacted by the city tax collector to... Read More

SFR Substitute for Returns: IRS Action on Non-Filers

In the latest Star Wars episode, the evil empire executes... Read More