The truth is finally out: GovGuam does not have the money to pay out 2001 tax refunds. I totally expected this development. For ten years, Guam has not had the money to pay tax returns. The last four years my refund checks arrived around Halloween, and I make it a point to file my tax return extremely early – usually the first or second week of February. Needless to say I have not received my refund check yet, and I do not expect to find it in my mailbox anytime soon. This is not a new problem, it happens all the time here. I remember Carl Gutierrez floating a loan in 1995 to pay out the refunds – the checks were distributed at the dog track of all places.