Taxes are a legacy dating back to man's first efforts of governance and have been institutionalized as just an inevitable fact of life. Here in North America, we say our taxation systems are voluntary, but Revenue Canada and the Internal Revenue Service have each devised diligent means of "cultivating" our dutiful compliance. While it's commonly surmised that scores of bad guys lie awake at night dreaming up new tax avoidance schemes, it appears to an equally large consensus that a fair number agents of the taxation authorities lie awake just as many nights dreaming up new tax measures to part us from our hard-earned money. In order to address the infinite variations of income, deductions, credits and social goals incorporated into tax law, these authorities have developed hundreds of standardized forms. Purely as a public service, I'm here to ensure that you are aware of a new tax form of critical relevance to us all, the Form 1040GPS!

A recently developed variation of its cousin, EZ, Form 1040GPS is designed to be a single-page return completed with minimal mathematical skills or outside instructions. In fact, the IRS neglected to provide any official instructions at all! Fortunately, I've been able to unearth several very helpful line-by-line pointers, aptly referred to as Technical Axioms (acronym = TAX), to assist you in timely completion of your Form 1040GPS.

Technical Axioms for Form 1040GPS

TAX for Line 1
In addition to traditional wages, etc., be sure to include the value of all TBs, geocoins and Moun10Bike nickels you've squirreled away in your personal collection, not to mention any FTF prizes grabbed on a successful race to a new listing.
TAX for Line 2
Remember, DO NOT report over $1,500.00 ... but don't keep it, either.
TAX for Line 3
Come on, fess up here and include the payola you've received for being a phone-a-friend (acronym = PAF = Phriends Abetting Freeloaders).
TAX for Line 5
A little introspection is called for here and, if you can't see your own navel, you now have an excuse to buy that extendable Geocaching mirror you've always wanted.
TAX for Line 6
Note the unpublicized imposition of the Alternative Minimum Tax (acronym = AMT).
TAX for Line 7
Take this credit even it you aren't a premium member ... we'll talk about your integrity later.
TAX for Line 8a
Ditto Line 7, only now for the Washington State Geocaching Association (acronym = WSGA).
TAX for Line 8b
Venting is cathartic, so add up all your losses here and press hard, really hard, when entering the data.
TAX for Line 9
No, do not include your geocaching losses; they are not deductible; it's a sport, remember?
TAX for Line 10
Yes, America finally has a single-rate tax! Unfortunately, due to partisan bickering Congress was unable to get the surcharge to match the Satellite Depreciation Assessment (acronym = [guess!]).
TAX for Line 11a
Time for a reality check on this one.
TAX for Line 12
I also accept PayPal.

Completion of the return is due by the time you hunt this cache. You will find the hide at N48° AB.CDE W122° FG.HIJ, where:

AB = Line 10
C  = Sum of the digits of Line 9
D  = Sum of the digits of Line 12
E  = Satellite Recapture Assessment, less Line 12
FG = Line 7, less Teese Retirement Fund
HI = Line 6
J  = Line 11a

You are looking for a decon container--remember to listen for the snap sound at all 4 corners to ensure a secure seal. You can check your answers for this puzzle on Geochecker.com.

I (Teese) am a member of the Washington State Geocaching Association. If you are a geocacher in this state, please consider joining the WSGA . . . it's a great way to meet other cachers, access caching resources, and improve the sport. *** Click their icon for more information! ***