But again, if I am a person who see's a refund each year, why doesn't the government give me a refund up front and trust me to pay it back if my circumstances c

But again, if I am a person who see's a refund each year, why doesn't the government give me a refund up front and trust me to pay it back if my circumstances change? You see, they expect me to accommodate them, when it is convenient for them, but they would not accommodate the reverse because it doesn't accommodate them.