The idea of using a tax refund check as a buy-in to purchase an initial quantity of drugs in order to become established as a drug dealer. Most often, the would-be tax flipper will not himself receive any tax refund, e.g. due to having not worked in the previous year, but will seek out some other person to let him "flip their taxes" -- the promise being that the lending person will be quickly repaid her tax refund once the flipper sells-through his initial quantity of drugs.
Tone moved in with Tasha last October to escape the cold, and was sure he could successfully hustle rock if only Tasha would let him flip her taxes in order to get some work. Tasha's lent Tone her taxes two weeks ago and Tone said he was going to post up at his nephew's house. Tasha hasn't heard from Tone since and now realizes that flipping taxes isn't a real thing, but rather a scam used by men to steal women's tax checks.