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I think the best lines in the I.R.S. article:
Criminologists say it is unclear what motivates a child abductor to file a tax return: confusion, financial desperation for a refund or an attempt to avoid compounding their criminal problems by failing to pay taxes. Whatever the reason, the details in a return on an abductor’s whereabouts, work history and mailing address can be crucial to detectives searching for a missing child.
“It doesn’t make a whole lot of sense,” said Harold Copus, a retired F.B.I. agent who investigated missing child cases, of why abductors provide such information. “But if they were thinking clearly, they wouldn’t have abducted their child in the first place.”
Paragraph 1: the kidnappers clearly weren’t thinking
Paragraph 2: No Sh*t Sherlock!!!