"Only two things are guaranteed, death and taxes... now the IRS has given you a two for one special"                  _{- Eugine (Stinky) Stinkovich}

The so called "death tax" is personally offensive to Stinky and in his opinion, racially derisive.  His personal views on death aside, there should still be no tax on something which is inevitable.  There is no "birth tax" and therefore should be no death tax either.  If you loose your life, Uncle Sam shouldn't make you loose more.