Sheldon DESTROYS IRS with Tax Law + Chess 🔥

Added: 2026-05-29

[00:00:00]My name is Sheldon Cooper. You sent my family a bill saying we owe an additional $4.22, but you're mistaken. I filed a flawless return.

[00:00:07]>> How old are you?

[00:00:07]>> That seems irrelevant, but I'm 11.

[00:00:09]>> These tax codes are complicated. You only made a $4 mistake. That's pretty impressive.

[00:00:13]>> I didn't make a mistake at all. You did.

[00:00:15]>> Is that so?

[00:00:16]>> Yeah, but don't feel bad. These tax codes are complicated.

[00:00:19]>> Okay, I've got your file right here. And uh looks like you under reportported your income. Actually, if you'll check under charitable donations, you'll notice that the money we made at the garage sale did not count as taxable income because we donated it to the church. So, how does this work? Do you apologize now? Do I get it in writing?

[00:00:34]>> The hell? Why are we getting audited?

[00:00:36]>> Are you sure it doesn't say applauded?

[00:00:38]>> We're being audited for the last 3 years of our tax returns. I'm George Cooper.

[00:00:42]This is my son, Shelter.

[00:00:43]>> Yes, we spoke on the phone. Instead of an audit, imagine this is a showdown between two warriors in the most brutal and exciting form of combat there is, chess. For the next 3 hours, we battled it out. Justify this expense.

[00:01:00]>> Our AGI was less than 50,000.

[00:01:03]>> Improper classification.

[00:01:05]>> Rolled over from the previous fiscal year.

[00:01:08]>> You are remarkably well-versed in the tax code.

[00:01:11]>> Thank you.

[00:01:11]>> It's nice of you to do your parents' returns for free every year. Oh, I don't do it for free. My dad buys me a model train afterwards.

[00:01:17]>> So, you accept payment even though you're not a licensed tax professional in clear violation of federal law.

[00:01:23]>> Check. I had walked right into his trap.

[00:01:26]>> Wait, my dad's a teacher, which means my doing our taxes wasn't work for hire, but an economics lesson he was teaching me. Therefore, the train he bought me wasn't payment for unlicensed work. It was a reward for successfully completing my lesson. So, it does not violate the statute. And since the value of the train is less than $10,000, there's no additional gift tax.