You wrote: "I think we will see an uptick in real loan-sharking as desperate taxpayers turn to less-savory lenders." This seems hyperbole to me. I predict that one or more of the high-volume tax services will wind up sending its clients to "payday lenders" this year, but that the cost to clients will be about the same as last year's RALs. If anyone suffers as a result, it will be the high-volume tax services, because their fees, now more visible to the client, may no longer seem worthwhile.