I read this account in this morning's Courier Journal Newspaper and thought it was the mind of a chip collector.

"IRS workers embezzled Millions"

IRS employees allegedly embezzled $5.3 million in taxpayer checks and cash from 1995 to 1997, according to a new GAO report.
In one scheme, an IRS employee and his co-conspirators altered a taxpayer check to change the payee from "I.R.S" to "I.R.Smith" and deposited the altered check into a personal checking account.
In another scheme, a taxpayer's check for $590,000.00 was stolen from a tax-return processing center. The thief took the bank and account #s from the check & used the info to creat multiple fraudulent blank checks. Writing smaller checks was no problem to use or get cashed.

OH, the creative mind.