They could have just cut anyone who filed a W2 a check, paid to the same account (or address) as last year's IRS tax refund for that filer. It would have been even easier, more equitable, and certainly less fraudulent than this program. They probably would have seen a bump in late tax filings, too, getting more people onto the tax rolls.

It was extremely disheartening to see the way this program was applied. I can't think of any decent reason why the money had to pass through the hands of the employer first.