Year one --- IRS questions it
Year two --- IRS sends out questionaire to dead person
Year three --- IRS, with no response sends questions to nearest relative.
Year four --- if no response, file lawsuit against dead person for back taxes
Year five --- person doesn't show up for court
Year six --- send marshalls out to arrest dead, deadbeat tax evasion person.
Year Seven --- Marshall unsuccessful in finding dead person
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Year eight —— dead person registers to vote as a democrat