This column appears on April 15, 2017. April 15, in the United States, is the infamous day on which income tax returns are due, along with any money you might still owe. Checker Maven staff get hit pretty hard every year; we certainly hope that you do better, regardless what country you call home.

We have a slight reprieve, as when April 15 falls on a weekend, we're ever so generously allowed until Monday to pay up. So, let's enjoy a checker problem before we face the music two days hence.

BLACK

WHITE
White to Play and Draw

W:W31,28,27,24,22,K1:B20,14,13,12,10,7,2.

White is a piece down and it's not looking so good. Would you say it's kind of like the way the tax man hits us with a big bill when we can least afford it? But in this case, White can beat the tax man and break even (try to do that with the IRS)--- no cheating required.

Tax your brain instead of your wallet. The solution is elegant and pleasing, if every bit as hard to find as enough cash to pay that tax bill. See how you do, then file your return by clicking your mouse on Read More to get your refund--- or if not exactly a refund, a look at the solution and some explanatory notes.

Solution

24-19*---A 7-11 19-16 12x19 27-24 20x27 31x6 2x9 1-5 11-16 5-1 16-19 1-6---C14-17 22-18 17-21 6-10 13-17---D 10-15* 19-23 18-14! 9x18 15x13 Drawn---E.

A---Nothing else will do. Try it with your computer and see.

B---This is now a database draw, which means the computer could draw it. But can you? White is still a man down and there's a lot of maneuvering left to do.

C---Timing is everything. White must move out of the double corner now, neither sooner nor later.

D---White was threatening 10-14.

E---A very nice draw, one which required precise timing and careful planning. A true gem from the great Samuel Gonotsky.