$750 x 2 Yrs. in a row ? Have YOU ever paid exact same amount 2 years in a row? That's fishy.

[smb]

4. Precisely

This suggests that il Doofus (grudgingly, no doubt) agreed to pay some token amount and for whatever reason settled on $750, told his accountants to reverse-engineer his 1040-BS form to get that result, and didn't listen to anybody who tried to tell him that having the same round-number bottom line two years in a row was a red flag.