Remove tax refunds from all calculations of income. Eliminate the double taxation that occurs when overpayment of taxes are taxed again when returned to the taxpayer.
It is inherently unfair for the IRS to collect tax twice on the same income. If a taxpayer overpays their tax bill, and is due a refund, that refund should not then be considered income and taxed again. This double-taxation unfairly disadvantages the low and middle income taxpayer as they are more likely to be due a refund from their tax payments and are less likely to have tax avoidance help.