One would have to establish a deed was performed by "the Spirit" to assess its relation to divinity. As it stands, divinity itself is far too subjective a condition to be proven empirically as well. Basically it's all in the mind of those who chose to accept it.
This question suffers from a lack of definitions.
What, in your opinion, constitutes a "spirit"?
What, in your opinion, constitutes "divinity"?
How do we determine what work a spirit does or should perform? And how is the attainment or maintenance of divinity related to those works?
What is the evidentiary support for your answers?
That would be absolutely against the law. It would be a problem with any check but a tax check is even more so.
It's doubtful. They usually require an ID with the same name that's on the check.