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The most interesting scheme I've heard of was an inside person at the post office (or someone who had access to a lot of mail) collecting stacks of tax returns not marked "refund". They went through the stack and selected only the checks made out to "IRS" not Internal Revenue Service (I think those just went in the trash). They then carefully changed the "IRS" to "MRS" and put a last name after it, and cashed a bunch of them.
You have to give them credit for being clever, at least.
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First the smiles, then the lies. Last comes gunfire.
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