Winner, Dumbest Accounting – H&R Block H&R Block estimated accounting discrepancies in its favor of $19 million, then found $77 million in overcharges to its customers. It had "insufficient resources" to identify complex transactions in its corporate tax accounting. Uh-huh, anyone trust their charges anymore?

Who was the marketer who thought that deformed rodents could sell toasted subway sandwiches? Anyone in the mood for eating at a place where mutant rats hang out at the Pepper Bar? Winner, Dumbest Ad – Quizno’s

What we will do for authority. At a Kentucky McDonald's, a prankster persuades the local restaurant manager on the phone that he is the police and that she needs to assist him strip a female employee, then spank her. Both comply. Boyfriend also helps . Winner, Dumbest Manager – McDonald’s

New Yorkers will soon need to sneak off to wild and woolly New Jersey for donuts. NYC is the nation's first metropolis to outlaw restaurants from using trans-fat. Apparently, the city of Wall Street does not believe in market forces pushing chains off of trans-fat. Goodbye trans-fat, hello saturated fats. Winner, Dumbest Law - NYC Trans-fat Ban

He had it all, and blew it. Peter Picurro put his brand and franchise chain at risk when as president, founder, and namesake of Picurro Pizzeria, he was arrested for soliciting a minor on the Net for sexual favors. Franchisees revolted. The chain changed its name to Fresco. Winner, Dumbest CEO – Peter Picurro