That is correct; that is exactly what is happening to me now. However, in my case, they are now cornered. In my court case, the income tax agency stated under penalty of perjury that they do not keep accurate accounting records in order to hide that they are falsifying their records. They also inadvertently admitted that they falsely imposed penalties because their lies conflicted with one another and the truth came despite the lies. Now it is up to public pressure to force the income tax agency to start keeping accurate records and stop falsely imposing penalties.