A tax that is refunded isn't really a tax liability, it's an asset making 0% gain or interest, and will be converted to a cash asset within a 18 months or less.

Regardless, most people don't like tax, and there's not much they can do about it if they are W-2 wage earners short of opening a side business or maxing out retirement investments (which isn't helpful to someone trying to buy a house before they are 65).