Lilly isn't much of a numbers person, or much of a finance person, or much of an accountant, but she managed to stumble onto this particular gem of the tax code: rules for claiming a kidnapped child as a dependent. Apparently if your child gets kidnapped over the course of a tax year, you can only claim the exemption under certain conditions.

O, wonder!
How many crazy websites are there here!
How beauteous bureaucracy is! O brave new world wide web,
That has such pages in it!