>>He can't. There is no provision in the IRS code to allow them to take more money than you owe. Remember, the IRS can only act as a collection point to receive what is OWED to the federal gov't.
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>That's not true. You can pay on subsequent years taxes before you owe them, ergo he could pay a thousand years in advance....

Sure but with my luck, I wouldn't live another thousand years, and it would all be for nothing.