If you want to call a $2500 IRS penalty a fine, then you go right ahead. What do you say about Bill Clinton testifying falsely on 3 counts under oath in the Paula Jones case? You are aware that is why Bill was Impeached by the House? How is a measly $2500 fine/penalty to the IRS compare to getting, a $90,000 fine and then another $25,000 fine for lying under oath?