Actually, if you work it right, you may be able to . . .

Remember, the Gummint doesn't care if you *overpay* them; they'll refund that overpayment, just without paying you interest.

With that in mind, one way to get miles "for" a refund is to arrange to overpay your taxes, then claim back the money as a refund. Example: You calculate that you will owe no tax (or will get a refund anyway) for 2005. If you can make an estimated (or advance) tax payment of $5,000 to the IRS using the Starwood card, you'd get the 10,125 Starwood points (5000 x 2 for the tax, plus 125 for the transaction fee). If you file your final return shortly thereafter and ask for the refund to be deposited directly into your bank account, it should be in the account before the bill comes from AMEX (or shortly thereafter, but usually before the bill has to be paid).

Your cost: the transaction cost (~$124.50) less any interest earned on the tax refund before you pay off your AMEX bill.