The first occurs once in a lifetime. The second rolls around year after year, with tax day 2023 only a month away. The certainty of death and taxes was already a commonplace in the 1700s. From Garson O’Toole’s website Quote Investigator:
“You lye, you are not sure; for I say, Woman, ’tis impossible to be sure of any thing but Death and Taxes—therefore hold your Tongue, or you shall both be soundly whipt.” (Christopher Bullock, The Cobler of Preston, 1716)
“Not the Man in the Moon, . . . not the Inspiration of Mother Shipton, or the Miracles of Dr. Faustus, Things as certain as Death and Taxes, can be more firmly believ’d.” (Daniel Defoe, The Political History of the Devil, 1726)
“I may be mistaken, it’s true; because, as the man says, we can be sure of nothing in this world but death and taxes.” (Joseph Reed, Tom Jones: A Comic Opera, 1769)
“We have often heard, that nothing was to be depended on but taxes and death; but taxation seems to be run hard, when it condescends to take three-pence from a dead person.” (Gentleman’s Magazine, letter to the editor, 1783)
“Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.” (Benjamin Franklin, letter to Jean Baptiste Le Roy, 1789)
I'm a historian who writes novels and literary nonfiction. My home base is Madison, Wisconsin.