That threat would be a giveaway to anyone who has a little knowledge of how the IRS actually works. I've occasionally claimed a small deduction I wasn't entitled to (because I wasn't sure and figured it was worth a shot, or thought I was) and all that happens is that I get a nice, calm letter explaining why my refund is reduced by that amount. They don't prosecute people over attempts OBTAIN FORMS for things they might not be entitled to. (Notice, that's all it purports to be, is a place to obtain the form?)