This event describes routine IRS withholding table adjustments that result in larger tax refunds. Constitutional damage score is 0 across all drivers - this is standard administrative tax policy implementation with no impact on elections, rule of law, separation of powers, civil rights, institutional capture, corruption, or violence. The mechanism is routine policy_change within normal IRS administrative authority. B-score is minimal (6.67) - some media friendliness due to 'largest in history' framing and moderate novelty, but low outrage potential since refunds are generally viewed positively. Layer 2 strategic value is low. This is classic administrative noise: a technical tax withholding adjustment with zero constitutional implications, framed with superlatives to generate interest. The 'largest refund season' claim likely reflects inflation adjustment or population growth rather than substantive policy shift.