How is this even legal?!? IT IS NOT THEIR MONEY, THUS THE REFUND!
Try not filing and paying on-time if you owe them... They would probably waste more money coming after you and demanding you pay than you owe.
Both are breaches of contract and should be penalized. It can't be one way for one party and another for another. If that is the way it is, then the system is broken (it is) and anarchy is not far behind.
Because they think it is their money...even hear them refer to tax cuts as an expense as if returning your money to you is a cost to them?
Those "in charge" will just use pending tax return funds to fight it.