Small business owners are often involved in funny
situations where some law or regulation (specifically
here, tax regs) requires an employer to give a legal
notice to an employee, but the person required to send
the notification, and the "notifyee" are the SAME PERSON.

Has the IRS ever taken someone to task for failing
to give himself or herself a required legal notification?

Bonus question: How about state agencies? Are there any
known cases of people prosecuted or fined for failing to
self-notify?

Thanks.

Reminds me of the time I got a ticket for illegally parking in front
of my own driveway!