You've always followed the sage advice of the late singer-songwriter Jim Croce: You don't tug on Superman's cape, you don't spit into the wind and you don't try to pull a fast one on the Internal Revenue Service.

OK, maybe that last one wasn't one of Jim's lyrics, but the sentiment -- know the consequences before you act -- still applies.

Unfortunately, that's not always easy to do when it comes to Uncle Sam's tax collectors.

The tax law is complex and difficult for even experts to negotiate. Just when you think you've followed all the rules and researched all the angles, a tax regulation blindsides you.

Here are five terrible tax surprises that you might encounter during tax season and how to deal with the consequences.