[BoomerSooner]

My understanding, however, is that if you are really banking then you might be required to make quarterly estimated tax payments. Its similar to your employer taking taxes out of your paycheck. If you overpay you get that money back in 2009 once you file. If you don't make quarterly payments, and you've underpaid over the course of the year by a certain amount (me thinks the number is $1,000), then you can be subject to aditional penalties. That said, I doubt there are that many officials making enough to come up with that kind of tax liability. Ultimately my point is that there is a case where you would file 2008 income in 2008 (but I don't know if "file" is even the right word).