More like a balloon loan, pay 0 all year by keeping the withholding at 0. This refund/no refund argument is hilarious because the no refund crowd only has a slight advantage by being brake even but they were still without their money all year making 0 interest and 0 gains. It's a tax bill not an installment plan. The only reason its done this way is because we'd all spend it and no be able to afford our taxes.