Most of us would consider a half-million dollar fine for overlooking less than $30,000 in federal taxes to be excessive. Our astonishment at the penalty would only increase upon learning that the oversight resulted from a paperwork violation, with no evidence of deliberate evasion. But a federal judge signed off on the fine, saying that she deferred to the IRS in finding the punishment "not excessive." Now, 88-year-old retiree Tuncay Saydam is hoping the Ninth Circuit Court of Appeals will reach a more reasonable conclusion.