He is too stupid to make real money, so he's happy to pay his taxes. Oddly, even though he makes in the $10 an hour range, at the end of the year, when his peers look forward to getting their returns, the Complete and Total Loser actually owes money. He has gone to an accountant who assures him this is because he isn't having the money withheld during the year like everyone else is.
The Loser wonders about this. When he started his meaningless job at the place he works he filled out the tax form the normal way—single, no dependents, loser—and he assumes everyone else in his position does that too. So why is he the only one he's ever known in his income bracket to owe instead of expect?
But pondering this and trying to decipher tax forms with his tiny, loser brain does nothing but make his big, greasy head spin. He gives up and decides to trust his accountant and take a nap.