He will apply it to any taxes he owes.
What about the senior staffers who went with Moose to africa?
They are political appointees, and thus (per Congress) exempt from the furloughs.
Congress played loose and fancy with their own salaries. They exempted their own salaries, but they "blame" it on the 27th Amendment. The problem is that the current Congress that signed off on Sequestration and solidified it with the recently passed current Continuing Resolution exempted themselves anyway and then they argued that their salaries were not part of the original agreement anyway because they put their own pay in a trust.
Pretty clever.
Come 2014, this could become a huge issue for individual races and seats.
I would love to see Congress hoisted by its own petard on this.