[wdfifteen]

The IRS. I think they have a room full of dart boards and they just throw darts to make decisions. Long story:

I have two LLPs that do nothing but license their names and collect royalties - both from the same publishing company, both get paid the same amount every month. Everything about these companies is identical except their names and EIN numbers.
The first year the IRS instituted the rule that partnerships have to file their taxes by March 15 I missed the deadline and got a $395 penalty on each LLP (a $790 hit). This year my accountant effed up and didn't file the taxes on time. Again, a $395 per company hit. I paid the penalties but sent letters to the IRS asking them to cut me some slack. The letters were identical except for the names and EIN numbers. I literally just cut and pasted the name of LLP #2 onto the letter I wrote from LLP #1.
Last week LLP #1 got a letter from the IRS saying they needed a couple of months to consider my request. Two days ago LLP #2 got a letter saying eff you, you did this before and didn't learn your lesson so maybe you'll file on time from now on. Today LLP #2 got a check for $395.
I'm not complaining, I got some of my money back, but the arbitrary nature of the IRS's decision making makes me nervous. I just get a feeling that at any time they could decide you owe them everything you own and they'll come and take it.