You submitted your reports late, incorrectly, and in some cases not at all. That's why you're now being asked to pay up! Not only will you have to pay the taxes you owe, but you'll also have to pay additional penalties! I have control over all your accounts, your income, and your expenses anyway. So you have no choice! Arbitrary? Yes! Usury? Yes! What are you going to do about it, hm? If you try to fight back, I'll audit the next few years as well, and your mountain of debt will just keep growing and growing! (Language: DE, English subtitles)