Pulling off tax fraud is a tough proposition. Hell, even the guys that are good at it get busted.
Another bad jig (seemingly) would be to attempt filing a tax return seeking a refund for a dead person. Despite what some might consider to be a no-brainer, a couple of guys in California still thought it was worth a shot. Web CPA Reports that Haroon Amin and his partner Ather Ali filed tax returns for 250 dead individuals in 2002 and 2003.
The IRS got wise to some of this but still managed to send out a few checks to addresses controlled by the two men. Mr. Amin pleaded guilty today and faces up to five years in prison where hopefully he can get some help improving his criminal instincts.