Ouch.
I hurt.
I did my taxes (Death and the IRS) [1] last night.
Let me just say that Schedule SE [2] just plain sucks. Getting hit with 7% Social Security [3] as an employee and 7% as an employer really hurts. Especially given that as an employer I can't write off the 7% as a business expense in this case.
[1] http://www.conman.org/people/spc/writings/sketches/death.irs.html
[2] http://www.irs.gov/pub/irs-pdf/f1040sse.pdf