There are probably two solutions to this. One is to simply manage it to identify and develop an administrative policy on when advance deposits should be accepted and maintained; or perhaps a policy around how you refund these amounts.
I mean, the agency tried to decrease the amount of deposits. They called up some of the taxpayers and asked if they'd like to get their money back. They said, no, thank you. The agency didn't go any further. There's an issue about why they can't just issue the check.
Then of course there's the policy issue around the interest rate, which we have not commented on. That is perhaps something worth looking at.