Rules:

• Every time a tax form's instructions refer you to the instructions for another form to determine eligibility, take a sip.
• Every time a tax is more than 20% more than expected, take a sip.
• if that tax is more than double what you expected, take a chug. If you took a sip then a chug, refill your glass and take another chug.
• Every time you see a convenience for especially small payers of tax that no business or individual could ever hope to use since amounts that small haven't existed since the depression, check this box [ ] and take a chug.
• Line 5: please enter the number of alcoholic drinks consumed so far: [ ]
• Line 6: If you are not drunk yet, enter the number of drinks required to get you drunk: [ ]
• Line 7: If line 6 is larger than line 5, enter the difference here: [ ]
• Line 8: If line 5 is larger than line 6, please calculate your blood alcohol level and enter it here: [ ]
• If line 8 is smaller than 1%, take a chug