This is the second time the War Memorial swimming pool is used as a set location. It was first featured in Season 1 "Thank Heaven for Little Girls and Big Ones Too" (1980).
The title refers to the quote by founding father Benjamin Franklin: "The only things certain in life are death and taxes".
The events in this episode take place on or around July 4, 1986, which is, of course, the American Independence Day.
One of the rare episodes to prominently use a contemporaneous Top 40 song performed by its original artist: "Mama" by Phil Collins. In earlier episodes, nearly all well known songs featured on the show are covers, either performed by in-story local bands, or soundtrack songs which are performed by artists trying to sound as close as possible to the original artist. The use of current, popular music by well-known acts in general, and Phil Collins in particular, had already been a winning formula for Miami Vice for two years at the time this episode aired.