so if money isn't property then it's not theft to trick the IRS into refunding you taxes you never paid, either
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Either way that's not theft.
i happen to know that is already true because i did it to teh australian tax office. they tried to add "penalty" on top of what they paid me "improperly" and i made them write it off, they tried to pretend it wasn't a valid write off, and i replied "then you should not have accepted the payment i made" and done. heard nothing more about it.
this was a year before bitcoin existed, unfortunately. if i had done it 10 years ago i would have been buying bitcoin :)