I agree with you in that using it as a form of harassment should be at the very least slapped with a fine for it. Or better yet, make it illegal. I don't support what the guy is doing (using it as a tool for harassment) but I do have a problem with people who are not paying their taxes and / or find loopholes / get unfair tax breaks. So I'm ok with it if people are being reported and audited if they're taking advantage. Everyone should pay their due.