OK, Rick, I do admit that I was wrong regarding the rebate. But I'd like to hear your comments on whether you were technically correct. An "Advance" would mean that you would have to pay it back if your 2001 income taxes were below the amounts received. (You won't). An "Advance" would be provided to ALL individuals who pay 2001 income taxes even if they paid zero in 2000. (It isn't). The "legal" definition suits your position, but technically it was a rebate for tax year 2000. Comments please. Oh, and would you and Charlie stop this love fest?