Not for the two that will take less than 15 minutes, but I could if I wanted to.  They are both long-time clients for whom I have done enough paid work, I would rather see them keep the few hundred dollars involved. 

Yes for the MFJ clients who might be able to get back $2,500 with superseding MFS returns.  Still waiting to see if IRS, in the way it likes to make up rules as it goes along, decides that $150K really means $75K for MFS filers.