1.   David Polk, a Raytheon spokesman, said the company could not determine whether it owed a refund until Washington provided an itemized account of its unexpected costs.

2.   Howell said the money for the refunds had been placed in an interest-bearing escrow account while state officials determined how many people were owed refunds.

3.   If Uncle Sam owes you a refund, it comes quickly, within two to three weeks.

4.   Raytheon said it did not believe that it would owe a refund.

5.   Sherman said interns in his office this summer will search for taxpayers who are owed refunds.

6.   Some of those taxpayers may actually be owed refunds because the withholding tax tables are designed to collect slightly more than taxpayers taking the standard deduction owe.

7.   There is no penalty for filing a late tax return in which a refund is owed, since penalties are based on unpaid taxes.