Those rogue Internal Revenue Service people are at it again across the pond. First there was John Kennedy, the Kentucky tax officer who was found guilty earlier this year of unlawfully scrutinising the tax details of around 200 celebrities. Now there's Jim Liu of California. He works for the IRS (with the semi-redundant title of revenue agent), and he's alleged to have fiddled his tax return and then lied about it during the ensuing investigation. He really went to town, too, mailing and faxing false documents to auditors, the prosecution claims. Whereas Mr Kennedy got off lightly, being sentenced to community service and a small fine, Mr Liu faces up to 13 years in the nick.