Benjamin Franklin said there are only two things in life that you can count on--death and taxes. The 6,000 employees of the Muscogee County, Ga., school system got both when they received their W-2 earnings statements from the district. Instead of checking the pension-plan box, the computer that generated the forms checked the box marked "deceased."


"My resurrection has been remarkable," said Fred Jones, the district's treasurer.


According to Jones, the district gets a notice from the Internal Revenue Service (IRS) each year indicating any changes that have been made to the federal tax system. When this year's notice said there were...

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