People who know they're getting a refund tend to file as early as possible, while those with a balance due tend to file late in the season, IRS spokesman John Lipold said.

CNN: Tough times bring new troubles on tax day

When the doors open in the morning and employees file into the building, the balance sheet goes up because it is the people, no matter what their title, that make a business worth something.

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After the corporation had sold all its assets it would have a pile of cash and the obligation to file a corporate income tax return with a substantial balance due.

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Yesterday was the deadline for the presidential candidates to file their quarterly financial reports, and McCain's balance sheet is not looking very good.

NPR: Presidential Candidates Show the Money

After pouring through the Financial Footnotes of over 50, 000 annual reports on file with the SEC, we found that over 2, 900 companies have off-balance sheet debt.

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