This is going to sound mean but you need to cut the fluff out of the story and recognize the irs is a heartless machine that'll hunt you down for each penny.

I used to be a 1099 contractor and if there's no money being paid out, double check if there was an escrow set up that set his projected taxes aside

If optima says he owes $40k, that sounds about right for 2 years. I would get an accountant and take any and every receipt, invoice, pay settlement, truck payment, listed per diem and anything else that they may use to knock that down

Finally, if the irs is auditing him, get a payment plan and don't get swindled by those ads for 3rd party irs help. even if he doesn't have much padding in his account, they'll work with him because option B is they will freeze his assets, garnish up to a third of his wages, slap more fines on him and possibly send him to prison.

Some cars kinda do have that. If they display engine hours you can get more of an idea if a car either idles a lot or does a lot of city driving if the miles are low but the hours are high. But this is much more common in diesel vehicles

The Padres have entered the chat

Took way too long. If there wasn't a strike he would've had 500+ home runs and been a sure lock first ballot