DENISE Bossetti, of Ohio state, US, was sent a letter by the Ohio Department of Taxation (税务). The letter said she had an unbelievable tax refund (退款) of $200 million (1,314 million yuan), but the money could not be paid directly into her bank account. Most banks don’t accept direct deposits (存款) of $200 million. Instead she could expect a cheque (支票) for the amount. But sadly, the cheque never became a reality. Instead Bossetti received another letter later explaining there had been a software error at the department. For once, Bosetti wished the tax department were less efficient (有效率的).