You guess is as good as mine. Some people cannot see past the here and now. They saw a chance to lay their hands on some money and they took it. As you know the money that was witheld from them on 2020 tax return was all applied to 2020 which caused a sizable refund that year. When I ask them if they would like to have some of that refund credited to 2021 so they wont get dinged so bad on the return they all said no, I want it all now. I will worry about next year when it is next year. Well next year is here now and boy are some of them crying in their beer.