That is what I am trying to say.

It is all of their faults.

When the taxpayer notices a small amount being withheld they dont have to be a rocket scientist  to realize that something is wrong.

I had this one client that had a wife who decided to go back to work this year. She earned $38000.00 dollars and when I looked at her w2 it said that only $68.00 withheld for federal income taxes. Put that income on to her husbands $140000.00 salary and boy did she ever have a pissed off husband.

By the way, you left the letter U off of your response.