A Teacher, Garbage Collector and An IRS Agent Die and Go To Heaven

One day, a teacher, a garbage collector, and an irs agent all died and went to heaven. 

St. Peter was there, having a bad day because heaven was getting crowded. When they got to the gate, St. Peter informed them that there would be a test to get into Heaven: They each had to answer a single question.

 To the teacher, he said, "What was the name of the ship that crashed into an iceberg and sunk with all its passengers?" The teacher thought for a second, and then replied: "That would have been the Titanic, right?" St. Peter let him through the gate. Next, St. Peter turned to the garbage man, and figuring that heaven didn’t really need all the stink that this guy would bring in, decided to make the question a little harder. "How many people died on the ship?" The garbage man guessed 1228, to which St. Peter said, "That happens to be right. Go ahead."
St. Peter then turned to the irs agent and asked: "What were their names?"

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