" Should he consult CPA or is there a law change in tax system?"--- yes. as u can c. year by year, not only individual but even business(corp.) tax law or rules r subject to change accordin' 2 genral economic (macro- or micro- i guess) conditions or situation by the US senate( under the fiscal policy change i guess). And i m sure that ur e-tax return filing system, TB-TAX, MUST have already reflected those ind. income tax rule changes for 2009-2010; OR u can visit IRS web-site, WWW. IRS.GOVand check the tax rule changes 4 the tax year of 2010 or whatever u want.
"Because every year he got some tax returns, every year !!"---- Gettin' tax retun every single yr. doen't necessarily mean that u r always subject 2 ur income tax refund.it absolutely depends on each annual tax income tax return situation(specific) that u guys face each tax year.