death and taxes

Just back from our CPA's office, where we completed our 2006 tax return. Always a pleasant experience.
The twist this year: I have to do one for my brother, too. He died suddenly last September. As a bartender, his income wasn't much (declared income, anyway). But the government still wants to know what he earned and how much he'll pay.
What's the old saying? The only things certain in life are death and taxes.
Today was a two-fer, reminding me once again of the certainty of each. And while death may be final, taxes apparently are forever.