Like most government entities, the IRS is not known for being very understanding when it comes to accepting excuses.

But one California couple were shocked to discover the taxman does have a human side after all.

Accepting the pair's excuse that the adult brain turns to jello those first few months raising a baby,  the IRS wrote a letter to inform the couple they were annulling a $2,522 tax penalty fine. 

Rounding off the explanatory letter, the IRS noted, your account is considered full paid at this time.

However the taxman did not go home empty-handed, and the lucky couple still had to hand over a check for $243.28.