Get A Load Of Michael Rodent
Back in the day when the computers were not so big, you could get away with a few things.
A guy went to office supply places and got a bunch of blank W-2s. He filled them out. He collected an income tax refund on each and made alot of money. The names were fictional, but the IRS still wrote the checks. One of the fictional names was Michael Rodent.
Well as expected with a paper trail and all he got busted. They put the guy in prison.
While there he discovered delivery and ordered the forms and started doing it again. Of course they knew and dragged him back in court.
His lawyer said "You might as well turn him loose because you're obviously not rehabilitating him".
That may have been fun at one time but now IRS agents carry guns.
Incidentally this is a true story, I got it from the newspaper.