Most of us recognize passive-aggressive behavior. As you're making good time on the interstate and you hear from the passenger seat, "Honey, would you like to stop?" you know it is not a question. Woe unto him who answers, "no," and keeps driving. An hour and perhaps 70 miles later he will learn how wrong he was.
As much as we've learned to recognize and deal with passive-aggressive techniques at home and in the office, it's still a bit of shock to see them in the tax code. But there it is--Part V of Form 1023, which is the IRS application for tax-exempt status.
Bruce Collins is the corporate vice president and general counsel of C-SPAN, based in Washington, D.C.