The perfect tax return is $0.00.
This is the same reason I know longer escrow property taxes and insurance through my mortgage company. Mortgage companies over estimate what you will be paying in property taxes. The money you pay into your escrow account goes into an interest bearing account. Come tax time, the mortgage company pays your property taxes and you end up getting a modest check for the amount you overpaid.
What about the money made in interested on your escrow account? Oh, the mortgage company keeps that. Literally, they make money off of your money.
The same is true of federal income tax. You pay in quarterly. That money goes into an interest bearing account. Come tax time you find out you over paid. You get a refund of money you could have kept and spent, but the government keeps the interest made off your over payment.