How much do you owe IRS? I think it is very good if you owe less than $1000 (do not need to pay penalty fot this). This means you do not lose any interest on tax money.

If you get a big refund, it means the refund is actually yours and you put them in IRS without any interest for a while, and claim them back now. You can actually do less tax withholding and put this amount into a high interest bank account. If you owe IRS too much, you will need to pay penalty for this.

So I just do not understand why people are sad when they get a small return or owe a small amount of money. Personally I think owe/get a small amount of tax is the best tax plan.