Fraud. The guy complaining about people cheating on their taxes is doing so by claiming to have 23 dependents.
Part time tax accountant here. A dependent is a person who you are financially responsible for. Usually a minor child that you have custodianship, but an adult can be a dependent under specific circumstances (which are difficult). For instance, if you regularly float some money to help your adult child who has a job and pays some of his bills, he's not a dependent. You get a large legal tax deduction for having a deduction, but in tax fraud it is common to overstate your number dependents. It is almost impossible to have 23 dependents. Even the most prolific couples tend to top out at a dozen kids.
blue is what I would say. But LoR wins with a fitting description and a pun. In America at least, flush is a slang term for having having a lot of money (though it's a bit of an outdated term now, the pun is hilarious). "insane" is also a good answer.