It was late February. It was time for Luke to pay his taxes. He gathered his three W-2s. Each W-2 stated his income for each job. Then he gathered his various bills and receipts. He had computer expenses. He had medical expenses. He had transportation expenses. He had other expenses. He put everything in an envelope. He mailed it to his tax accountant. His accountant plugged all the dollar figures into the computer. Then he sent Luke the federal tax return and the New York tax return. "Dear Luke," wrote his accountant, "Enclosed is your federal individual income tax return. Also enclosed is your New York individual income tax return. You owe the federal government $100. You owe New York $50. Write the checks. Put the returns and checks into the enclosed pre-addressed envelopes. Mail them using certified mail return receipts. Then write one more check. You owe me $250."