Premise: well i i think another thing too that um i've had a little contacted with uh in regard to taxes let's say that um you have something that the IRS disagrees with or you know says hey we're not going to allow that well i think they're very unfair in the amount of penalties and interest that they can attach to that because you you will not only pay back that that you wrote off but you will at least double that amount and

Hypothesis: The IRS can be unfair with their fees and penalties.
Relation: entailment