When your cousin Roger started a new job in January 2010, he instructed his employer to withhold substantially more federal income tax from his monthly paycheck than was indicated by his marital status and family situation. As a result, in both 2010 and in 2012 he received significant refunds after filing his tax returns. In 2011, Roger had some unanticipated income from selling books he bought at thrift shops on Amazon that resulted in his actually owing a small amount of additional tax at filing, but he believes that was just a one-time event for that and he does not believe that situation will be repeated. Roger expects to receive a substantial refund when he files for 2013 and he views this strategy as an efficient means of enforced savings. Do you agree? Why or why not? Since Roger can be a little set in his ways, he will usually listen to you, do you have any advice for him?