[d_k_f]

I was talking about the definition of theft and whether what you did in your example constituted it.

If I did your taxes (as in: did all the calculations) and you took a picture of my results, copied the values, etc. no theft happened. If I filled out your tax return and you took that without paying then obviously theft happened, but I assumed you didn't mean that since then your example would have no connection to TFA.

What did happen, though, is exactly what you described: you asked someone to do work for you ("contracting"/"work for hire") and they did just that. Then you decided not to pay them, which is a simple civil law case of contract fulfillment.

EDIT: depending on the "creativity" of my tax calculations, copying them might be considered IP theft and I could come after you using the DMCA, but I guess creative accounting only goes so far ;)