TigerDirect offers the Samsung Smart Media Set Top Box, model no. GX-SM530CF, for $149.97. Coupon code "QGR131398" cuts the price to $69.97. With free shipping, that's $68 under our November mention and the lowest total price we've seen. (It's a current low of $58.) It features live TV capability, Smart Hub, web browser, Netflix, Amazon Instant Video, and CableCARD support.
Before you send in your tax return, double-check that you haven't made one of these mistakes that can trigger IRS scrutiny.