Tax time. We sub-contract the preparation of our tax returns to a firm of financial advisors, because you need two brains to understand the US tax code. This year they made an error on my wife's return; the same error as last year, which the IRS had picked up and corrected at the time. When I said I would like to have the return corrected they said it would cost an additional $100 to do that. Sometimes I think I should have stayed in professional practice......