“The examiners call their children their little Line 40s. That’s of course where you enter your CCDC from Form 2441 on the 1040. Some of the children were playing Collections. Near the horseshoe courts. Some of the older children. Liens on the toys, a jeopardy assessment and seizure of some of the smaller childrens’ plates; there was some of the usual crying.”

“The examiners call their children their little Line 40s. That’s of course where you enter your CCDC from Form 2441 on the 1040. Some of the children were playing Collections. Near the horseshoe courts. Some of the older children. Liens on the toys, a jeopardy assessment and seizure of some of the smaller childrens’ plates; there was some of the usual crying.”

— David Foster Wallace