Death and Taxes and Zombies

• Author: Adam Chodorow
• Position: Professor of Law at the Sandra Day O'Connor College of Law at Arizona State University, Tempe, Arizona
• Pages: 1207-1231

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Death and Taxes and Zombies

Adam Chodorow

ABSTRACT: The United States 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 upon 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 Essay fills a glaring gap in the academic literature by examining

how the estate and income tax laws apply to the undead. It begins by

examining the critical question of whether the undead should be considered

dead for estate tax purposes; it then addresses income tax issues the undead

are likely to raise. In addition to zombies, this Essay considers how estate

and income tax laws should apply to vampires and ghosts. Given the

difficulties identified herein of applying existing tax law to the undead, new

legislation may be warranted. However, any new legislation is certain to

raise its own set of problems. The point here is not to identify the appropriate

approach. Rather, it is to goad Congress and the Internal Revenue Service

into action before it is too late.

I

NTRODUCTION .................................................................................... 1209

I. THE TAX CONSEQUENCES OF A ZOMBIE APOCALYPSE .......................... 1210

A. A ZOMBIE TAXONOMY .................................................................... 1210

B. ZOMBIES AND THE ESTATE TAX ....................................................... 1213

C. ZOMBIES AND THE INCOME TAX ...................................................... 1219

D. TAX PLANNING OPPORTUNITIES AND TRAPS FOR THE UNWARY ......... 1221

 Professor of Law at the Sandra Day O’Conn or College of Law at Arizona State

University, Tempe, Arizona. I would like to thank Carissa Hessick, Andy Hessick, Zachary

Kramer, Zachary Gubler, David DePianto, Rhett Larson, Marcy Karin, David Gartner, Art

Hinshaw, Deb Pogson, Bridget Crawford, Larry Zelenak, Michael Vincent, Katie Howland

O’Brien, and Samantha Wildman for providing comments on earlier drafts.

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II. TAX CONSEQUENCES FOR VAMPIRES AND GHOSTS .............................. 1225

A. VAMPIRES AND TAXES ..................................................................... 1225

B. TAXES FOR THE CORPOREALLY CHALLENGED ................................... 1230

CONCLUSION ....................................................................................... 1231