Could be as simple as that employee being careless setting their
exemptions. Maybe they get big refunds each April because they overpay
during the year.

Anyone with any intelligence would never do that. Why give the government
an interest free loan.

I know plenty of college educated employees of the university who do
precisely that, as a method of savings. It's just about the dumbest
investment strategy on the planet -- but that doesn't prevent
intelligent people from doing it.
--
Jay Honeck
Iowa City, IA
Pathfinder N56993
www.AlexisParkInn.com
"Your Aviation Destination"