He texted:  Who do I write the check to?  He was intending to write a check to the IRS for taxes due.  I assumed he wanted to pay me. So I said write it payable to me. So, he wrote the check payable to me and gave it to me.  He never thought this was odd, maybe even thought it is a common practice. (I wonder if he thought I had paid the IRS and he need to reimburse me.)

So, I said, what they hey, this isn't right. And explained to him how to pay the IRS.

He tore up the check.

Either he trusts me too much or he is naive. He is 70.