Why would you elect to apply a refund to next year's tax bill?
If your refunds are subject to seizure because of certain debt arrears, it makes sense to let the IRS hold onto them until next year.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
Why would you elect to apply a refund to next year's tax bill?

### Response:
If your refunds are subject to seizure because of certain debt arrears, it makes sense to let the IRS hold onto them until next year.