https://www.washingtonpost.com/local/dc-politics/tax-bill-spawns-new-holiday-ritual-waiting-in-line-to-pay-taxes/2017/12/27/1e7ea59a-eb12-11e7-b698-91d4e35920a3_story.html?sw_bypass=true&utm_term=.537e9a19b198

Truly this is a magnificent failure.  Trying to be clever isn't worth it when it comes to taxes.