The Chief of the Estate and Gift Tax Bureau of the IRS held a telephone conference call. You won’t believe the ad that was just handed me. “Come to the tropical paradise of HERGOTIA where for a fee we can arrange your death, and you don’t even have to really die. Our voodoo specialists, will put you into a death like state which lasts for two days. While in that state, your heart will beat at a very slow rate indetectible to the ear or to the stethoscope, or to one taking a pulse. Any doctor in the world would pronounce you dead. After two days, you will revive and be as good as new. But you would have died.”

The chief of the bureau was perplexed. “Voodoo trance? You’ve got to be kidding me.” He called the office of Chief Counsel, “we need to promulgate something which says that we are not going to honor death certificates from HERGOTIA.” He then went on to explain why. The Chief Counsel was also perplexed. Should he state an outright ban as a Chief Counsel Memorandum? Should he say that the certificate is ineffective unless recertified by a mortician showing cremation or burial of the body after the date of death. “Such a memorandum could therefore be more general and who’s to say that some unscrupulous US doctor won’t start handing out death certificates like candy”, he thought out loud.

He decided for the more general method. He announced a Rev. Procedure for comment. It read: “Effective immediately. Section 2001. Estate Tax Return. Proof of Death. In addition to appending the death certificate to the return, the Executor shall append a letter from a duly qualified mortician or cleric which certifies under penalties of perjury that the decedent was either buried or cremated. If the death, burial or cremation occurred outside of the United States or its territories, in addition to the certificate of burial or cremation, there shall be a certification from a health minister or foreign minister that the person who prepared the certificate is a licensed mortician or is a religious cleric in the Country where the death, burial or cremation occurred.”

There weren’t many comments. Many tax practitioners are always happy to see loopholes closed, even the dreaded “voodoo trance” loophole. In most states, the death certificates already have statements from morticians on the certificate itself. So, this was a mere formality.