"Albert Frankenstein" wrote in message
news:u3kJf.11783$Lr.1660@trnddc01...

Perhaps he estimates his tax payments. According to law payments this
year are based on how you did last year. Perhaps he did not do as well
this year, and yet still had to pay taxes as if he did. Thus, he gets a
refund.


They are also based upon how you are doing in the current year. If you make
an estimated payment and it comes up short, you owe interest.

If you are making less in the current year, you can pay estimated based on
your current income.

Amen!