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He seems to be suggesting that after you pass, the tax authorities might get interested and want documentation. These days, most people have their documentation on their tablet, computer, phone, whatever so your heirs might need to access your computer.
On a somewhat related (and to me, silly note), about 3 years ago, one acquaintance's father passed away. All his information including his will was stored on his computer. The only good thing was that he had not encrypted his hard drive so we were able to access it and retrieve his information. I really can't say why he did not save a physical or stored off the computer copy of his important documents and information or leave an envelope with a third party with his password information just in case.
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