For the second year in a row, a grumpy Canada goose is taxing the patience of the tax collectors at Ogden's Internal Revenue Service Center.

The waterfowl, dubbed "IRiS" by her victims, has taken up residence in the regional tax office's parking lot, said spokesman Dennis Howland.A concrete traffic island, the same one she picked last year, is one of about 15 installed around trees and landscaping on the lot. It apparently looks like home to a goose.

IRiS' mate, a local domestic goose ("Icabod"), had yet to arrive Saturday, Howland said.

But in the meantime, the short-tempered IRiS has taken a liking to certain cars in the lot, mostly red ones, and busies herself guarding her domain from intruding IRS employees.

Howland, recalling IRiS' behavior last year, said he's sure she will become even more cantankerous as nesting season nears.

Last year, IRiS trapped workers in their cars and wasn't beyond delivering a well-aimed nip to the backsides of tax collectors who proved too slow.

The nearby Ogden Nature Center has offered to keep the goose - if someone can catch her before nesting time. The plan is to clip her wings a bit in an effort to prevent a return to the IRS parking lot.

IRS officials are down on the feather-clipping option, however.

"If we don't clip them, she'll just fly right back," said Karen Winters, center assistant director, who can't understand why IRiS has shunned the center's well-stocked feeding grounds.

Clipped wings would mean the bird would drop out of the migratory path for a year, but the feathers would grow back and she wouldn't forget how to respond to her migratory impulses, Winters said.

"We have other geese pairing up over here," Winters said. "We have nest platforms and everything. I'm not sure why the parking lot looks so comfortable to her."

Meantime, IRiS will continue homesteading at the 10-acre federal complex, Howland said. She's not a taxpayer, not even American, but Howland says she's welcome.

"After all, she's one of the year's earliest filers, I mean fliers," he joked.