Twice in recent years the Internal Revenue Service has voluntarily informed my husband and me that we had overpaid our taxes. We were unaware of recently-legislated tax credits and both times their efficiency and honesty resulted in a refund of hundreds of dollars for us.

Now comes word that officials in that US agency are also forgiving.

A California couple was relieved to discover that the IRS decided to remove their late penalty charges after receiving a letter from the new parents explaining, “The adult brain turns to jello those first few months raising a baby.”

Charles and Erica’s surprising letter was posted on Facebook.

In the letter from the IRS, dated Jan. 19, 2012, officials wrote that they had reviewed the couple’s letter written in early December, and “based on your explanation that ‘the adult brain turns to jello those first few months raising a baby,’ we have decided to remove all penalty charges.”

A total of $2,522 was forgiven from their 2011 tax bill.

Click here to enlarge the letter.