As April 15th approaches, I can't help wondering - does the Devil have to file taxes? Is he required to pay, say, 15% of all souls he makes in a year back to God for giving people souls in the first place? Is it true that the unbaptised count as grants and are therefore exempt? Does the Devil get a standard deduction?
Put another way: is there a chance that you die, get all the way up to Pearly Gates, and are then sent down to Hell - not because of something you did wrong, but as a refund?