You won't have to pay up if you don't have a tax liability or if you have overpaid tax for whatever reason.

If you have a child under 17, you can take up to $1,000 off your tax liability per child and it doesn't matter how many kids. If you have five, that's $5,000.

For this tax liability, it wouldn't matter how long a person held the fund. It would only matter how long the fund had held the security.

Over the years, a lot of people have paid tax. Now they want to reclaim it.

If you've paid at least 90 percent of your current tax liability by April 15 or 100 percent of the previous year's taxes, you won't have to pay the late payment [0.5 percent] fee.

Aren't we all striving to be overpaid for what we do?