[TrappedInLiberalHell]

If I did indeed make an error, it bothers me that they arbitrarily give me less money with no explanation. The fact that it exactly matches my $300 check from last year is what makes me think it was an advance on the refund.

[Revolting cat!]

Last year after several months passed, I unexpectedly got back from them $1000+ with no explanation. I checked my calculations twice and had the entire return entered into one of those computah programs (post facto.) I checked it again before doing this year's return and got the same numbers (mine not IRS'!) Go figure!

[Missiekins]

If I did indeed make an error, it bothers me that they arbitrarily give me less money with no explanation.

Several years ago, things could be different now, I made an error in subtraction on my Federal tax return and claimed an overstated refund. The IRS did deduct the error from my refund BUT they DID send a letter of explanation with my check. (This was before EFT's)

I have read all the responses to your question and no one seems to REALLY know the answer. Perhaps this should tell us all many things about how the IRS "works." I use the term loosely.