These weren't his memories, yet they felt as vivid as if they had been carved into his own soul.
As an avid reader of online fiction, Levi had devoured enough stories about time travel and reincarnation to recognize what was happening. He had somehow become someone else. Instead of panicking, he let the realization sink in, his mind quickly adapting to the situation.
The original owner of this body had the same first name—Levi. His full name was Levi Anderson, a 21-year-old junior studying civil engineering at the University of Southern California. Unlike Levi's own life, this Levi had grown up in a completely different world, in a country thousands of miles away.
The memories were clear yet distant, like watching someone else's life unfold through a fogged-up window. A week ago, his world had shattered.
His parents had been on a small civilian passenger plane. It crashed. No survivors. No second chances. Just an abrupt, brutal ending.
When Levi received the news, he was still in Los Angeles, living his regular college life, worrying about exams and assignments. But grief didn't wait for convenience. He had barely processed the reality of their deaths before he found himself on the next flight back to Alaska, where his family home was. There was no time to grieve properly—there were too many things to handle. Funeral arrangements. Paperwork. Legal matters. It was overwhelming.
After a busy week, after the funeral, Levi Anderson went to the fishing boat alone to drink.
Maybe it was alcohol poisoning or some other reason, but his body was occupied by a soul from 20 years in the future.
levi was sorting out the extra memories in his mind, he also roughly understood why the original owner was drinking alone.
The main reason is the grief of losing parents, and the second is the sudden high "debt".
In That country(you know where), there is one sentence I have known since the day I was born:
"The only things in this world that cannot be avoided are death and taxes."
It doesn't matter who you are—whether you're a world-famous superstar adored by millions, a ruthless gangster who kills without a second thought, or even the President of the country himself—if you dare to evade taxes, you will find yourself facing an enemy that will never stop hunting you down.
The IRS will chase you to the ends of the earth, through the deepest forests, across the highest mountains, and into the darkest corners of the world. There is nowhere to run, nowhere to hide. The moment you think you've escaped, the next second, they will appear at your door—documents in one hand, handcuffs in the other—ready to drag you away.
You ask me what the IRS is? Ha! Let me tell you this—I dare to arrest people the FBI wouldn't even dream of touching! I dare to do things the CIA wouldn't dare to attempt! You think the most powerful organizations in the world are ruthless? Compared to the IRS, they are nothing but child's play.And why am I so fearless? Why do I walk with such confidence and look down on everyone? Because I have more guns, bigger cannons, and the most advanced equipment you can imagine! Whether it's by law or by force, once I set my sights on you, there is only one ending—you will pay your taxes, one way or another.
Levi had inherited about $8.18 million worth of inheritance that has,
1️⃣ Fishing Business - $3 Million Primary Fishing Vessel: "Sea Monster" (33 meters long) - $3 million
2️⃣ Real Estate - $3.23 Million Three-Story Villa (Anchorage, Alaska) - $1.5 million Farm (1,380 acres used for agriculture, livestock farming) - $1.73 million
3️⃣ Investments & Liquid Assets - $1.076 Million Stocks & Bonds (Likely in energy, shipping, or financial sectors) - $500,000+ Cash & Other Assets (Bank accounts, precious metals, miscellaneous valuables) - $576,000.
According to the estate tax regulations of the United States , if Levi wishes to inherit the estate, he will be required to pay an estate tax of approximately $3.12 million. This amount is determined based on federal estate tax laws at the time, which imposed taxes on estates exceeding $1.5 million at rates ranging from 18% to 48%, applied progressively on the taxable portion of the estate.
Levi's inherited estate is valued at $8.18 million, meaning the taxable portion after deducting the $1.5 million exemption is $6.68 million. Applying the estate tax rates in effect, the estimated tax liability comes out to $3.12 million. While this is a substantial amount, it is significantly lower than half of the estate's total value $4 million, which some might mistakenly assume as the tax burden.
Unlike inheritance tax, which is imposed on beneficiaries in certain states, Alaska does not levy an inheritance or state estate tax. However, federal estate taxes still apply, requiring Levi to settle the owed amount before he can fully claim his inheritance.
The IRS (Internal Revenue Service) calculates estate tax by first deducting the $1.5 million personal estate tax exemption, with the remaining amount taxed progressively. If an estate's value is below $1.5 million, no federal estate tax is required. However, for estates exceeding $3 million, the highest tax rate of 48% applies to the taxable portion, leading to Levi's $3.12 million tax liability.
It's worth noting that non-U.S. citizens are subject to a much lower personal exemption of just $60,000, which can significantly increase their tax burden. Fortunately for Levi, Alaska does not impose a state-level estate tax, or he would have faced an additional tax liability beyond the federal obligation.
(Alaska has no state estate tax, state personal income tax, state sales tax, or state capital gains tax, but all federal taxes must be paid in accordance with regulations)
Because of the blow brought by the death of his parents, coupled with the sudden "debt", the original owner ran to the "Sea Monster" alone to drink due to many reasons.
Just as Levi was recalling the original owner's memories, the phone in his pocket suddenly rang.
He took out his cell phone and looked at the caller ID.
[John Easton.]
Levi instantly remembered the other party's information.
John Easton was the lawyer of the original owner's parents, and he was also the lawyer responsible for handling inheritance tax and compensation. The other party called at this time, probably because he had some new news.
Levi took a deep breath, the salty air carrying a faint fishy scent. As he exhaled, he ran through the original owner's speech patterns in his mind one last time. Satisfied, he pressed the answer button.
"Mr. Easton, any updates?"