You are mistaken. A number of states sell this data on CD-ROM (California was the first, I believe). I'm not at all surprised that someone bought a copy and put it online.
We do business with a bank that provides bank products attached to tax returns (the somewhat slimy Return Anticipation Loans, and also things like auto-paying the CPA's fee out of the return, useful for low income folks, etc). Anyway, they have been fighting fraud, and over a business lunch a couple of months ago, the VP was talking about how they'd purchased a database and could now weed out applications that listed dead people as dependents, etc
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