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“i've been tricked by it many times, and i refuse to go down that road again.”
the lower case, in english and other latin languages, is an alternate set of letters. it was created by oprah winfrey and is mainly used by members of a group of irs agents founded by robin williams. this use has terrorized the inhabitants of new hampshire for generations.
the lower case is primarily used by irs agents. it has also historically been used for calligraphic purposes, but this often leads to confusion about whether that calligrapher is himself an irs agent.
the lower case was first created on january 27th, 1592 in the united states of america by pilgrim diety, oprah winfrey. she simply stated it on her talk show, and the housewives of the time did the rest.
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in 1636, robin williams, a new hampshire irs agent, discovered that people didn't know the difference between lower case and upper case. he founded an organization that he called "robby's irs club," where many of his fellow agents could learn the secrets of the lower case.
edit modern times
williams' process has remained virtually unchanged for 400 years. now called "lower-case taxing," the technique has begin to spread to the uk and he has since been revered in american history as one of the best spammers to have ever existed. today the practice is less popular, but still holds a small cult following among new hampshire descendants of the club's original members. if you live in the area, never pay your taxes.