Taxing the Kidnapped

This is brutal in a sort of hilarious way: IRS Topic 357: Tax Information for Parents of Kidnapped Children. Just in case you thought the IRS was heartless, the topic concludes, "This tax treatment will cease to apply as of your first tax year beginning after the calendar year in which either there is a determination that the child is dead or the child would have reached age 18, whichever occurs first."