A friend and colleague of mine was declared dead by the IRS a few years ago, even though he was very much alive. Due to MS, Jim was confined to a wheel chair and depended on disability Social Security for survival. So you can imagine the shock of being informed you are dead and no longer eligible for benefits. Jim called the IRS. They asked him multiple questions, but could not by conversation declare Jim to be alive. He wrote them letters and sent them pictures, but such correspondence did no good. It was only after Jim hired a lawyer and took legal action that Jim officially moved from the dead to the living. Jim, who kept his sense of humor through the ordeal, said to a reporter: “You have heard of Dead Man Walking. I guess you could say I am Dead Man Rolling as I go here and there in m…