I just completed my query and came up with zero clients.  The clients that pulled out the cash all had adequate withholding so we didn't go that route for anyone.  If they had the cash paid in, it didn't make any sense dragging it out for 2 extra years when they might not have the cash.  I guess I can be called stupid for not deferring those tax dollars for my clients, but life sure is a lot easier for me this tax season than it is for a number of other preparers.