We got back several thousand and have for years.
The IRS doesn't care about that. They like that. It means they got their money early. It's when YOU have to write THEM a big check in April that they get annoyed. They want their money earlier than that,
I looked it up. Apparently, if the amount of the check you send them in April exceeds 10% of your total tax obligation, then there's a problem. They expect you to have at least 90% of your annual tax obligation withheld over the course of the year. There are a few exceptions. For example, if the check you send them is less than $1000, they let it go, regardless of the percentages.
In Mad's case, in lieu of a fine, I suspect the IRS will just send a SWAT team to his house at 2AM to kick in his door and beat the snot out of him. No biggie.
Donald Trump is a douchebag.*
* In order to avoid confusion and remain compliant with the board's Fair & Balanced requirements, the above statement shall apply to any/all posts critical of any political or otherwise public figures.