Get ready for this scenario:  IRS freezes refunds for teen-agers with low income who were claimed as dependents in 2019, especially if they have tuition paid for 2020.  They don't get $1,800 now or $1,400 in the next round.  And their parents don't get the $1,400 either, even thought the proposal now is to allow it for all dependents.  Whose fault is it?  Well, at least we know who will be blamed.