Talk about not getting to rest in peace.

A ghoulish tax preparer was sentenced yesterday to 18 months for using the identities of dead people to scam $370,000 in refunds from the IRS.

Adolphus Quaye of Yonkers filed 180 phony returns between April and November 2002, feds say.

In a particularly brazen move, he even cashed his last fraudulently obtained check after the IRS caught wind of the scheme and interviewed him, prosecutor Robin Morey said in Manhattan federal court.