So that leaves the IRS to issue a new Apology Form, Form 1040WTF...
Penalty. Subtract line 16 from line 15. Enter the result here and on Form 1040, line 77; Form 1040A, line 46; Form 1040WTF, line 74; Form 1040WTF-EZ, line 26; or Form 1041, line 26. Do not file Form 2210 unless you checked a box in Part II. If you file Form 2210 without first checking a box in Part II there may be additional fines and penalties. If there are additional fines and penalties your apology must must be determined by looking up the IRS Violation Level in the appropriate Apology Schedule.
If your IRS Violation Level is between $0 and $9,999 use Apology Averaging Schedule A(Form 1040WTF), example:
"Gee, I am really, really, really sorry ... I can't tell you how sorry I am and I'll never, ever do it again."
If your IRS Violation Level is between $10,000 and $14,999 use Apology Averaging Schedule B(Form 1040WTF), example:
"Pinkie swear honest to God my mother was drunk when she signed it for me."
If your IRS Violation Level is between $15,000 and $19,999 use Apology Averaging Schedule C(Form 1040WTF), example:
"Holy crap, I didn't know my cat couldn't be a dependent. Are my fish still ok?"
H/T American Perspective