The agency found that all 19 tax returns were wrong to some degree and that only two preparers correctly calculated the proper refund amount.

On the tax return provided to the client, Aluya usually inflated the amount of taxes which would make the refund amount lower than it should have been.

Aluya would then file a correct tax return with the IRS which showed a higher refund amount.

The tax filers are not competing for refund amounts.

Updates under consideration include adding products like wine and juice bottles, and increasing the refund amount from 5 cents.

Neither is claiming "an absurd refund amount, such as: 11 zillion dollars."

The average refund amount was $5,600, a significant sum for most households.

The refund amount is in excess of the amount of memory that was allegedly missing.

But the refund amount varies accordingly.

So the case was sent back to Supreme Court for a trial to determine the refund amount and consider the potential effect.