I hear so many comments from people anxiously awaiting their federal income tax refund.
The IRS probably would not like you to realize that getting a refund actually means that you loaned money, interest free to the federal government last year. If you must pay when you file your return means you borrowed money from the federal government, interest free, up to a point.
If you must pay too much back they will impose a penalty. But no matter how much of a refund you get back the government does not have to pay you any penalty.
Does not seem fair, does it?