There have been cases where one co-worker claims he bought the ticket himself and won't share, so it's worth making the office pact and writing it down in advance along with your lottery ticket numbers so there's no dispute between colleagues, the lottery and the IRS.

When people get down to the wire, they're often doing what's easiest.

If you took the sales-tax deduction instead of the income-tax deduction when you itemized, then your [state] income-tax refund would not be taxable.