I can recall no rule that exactly says something about it.
As a GM I wouldn't allow this for my players, as it's a exclusion. If your character is erased, there are not data about him. But as a Sinner there are legally stored data about him. You can only have one of them.
Esp. in you example I don't see why that should work. If the SC is legally paying taxes, that will be save. With erased all information about that would be erased soon after. Therefore there would be no information that he paid the taxes and therefore it would be as if he hadn't payed them in the first place.
With that he has no disadvantage from it and therefore I wouldn't let him get points for it.
On the other hand you could work all of that in a story to justify it: The SC thinks he has a legal SIN and doesn't know that he is erased (jet). Therefore he legally pays his taxes and all the other good stuff, but there is never a record of it. He probably has a fake SIN, as it's smart for a runner that he usually uses. But every time he wants to do something with his legal SIN he has problems cause there is no real SIN behind that. In that case I'd be willing to let him take that disadvantages as it's a variation that still get's him trouble and might result in some funny scenes.