No, really, this is a serious piece of research:
The U.S. stands on the precipice of a financial disaster, and Congress has done nothing but bicker. Of course, I refer to the coming day when the undead walk the earth, feasting on the living. A zombie apocalypse will create an urgent need for significant government revenues to protect the living, while at the same time rendering a large portion of the taxpaying public dead or undead. The government’s failure to anticipate or plan for this eventuality could cripple its ability to respond effectively, putting us all at risk… This article fills a glaring gap in the academic literature by examining how the estate and income tax laws apply to the undead.
After all, the IRS is used to its existing definitions. What happens when those definitions don’t mean what they used to anymore?
Citation: Chodorow, Adam, Death and Taxes and Zombies (April 23, 2012). Iowa Law Review, Forthcoming. Available at SSRN: http://ssrn.com/abstract=2045255