When you really think about it, when you give up your U.S. citizenship, you give up a lot. It's not as good as it sounds.

A lot of anxiety is created by people when they think about filing their tax return. It's like going to the dentist. Just do it and get it over with.

I think it's dangerous any time you spend money before it's in your hand. You never know what's going to happen.

If you're getting a refund, you'll get that refund sooner.

I'm not thinking [the accelerated tax rate reductions] would have a huge impact. They always like to say it's an economic stimulus package because they want to give the illusion that the economy is recovering that people will have more money. But it's only a small drop in the tax rates and I don't think in the grand scheme of things most taxpayers are really going to notice it.

Those payments are seized by the government.