I never meant any disrespect or insensitivity to the colleagues who'd passed on.  I always suspect folks in tax forums know the deeper meaning of "death and taxes".  My comment was addressed specifically to IRonMan to welcome him back, as I suspected it would serve his sense of humor right.  I do have a twisted way of saying things, but rest assured I wasn't being heartless.  For crying out loud, I still mourn my dog.