what was the reason for the 2001 tax return?

Not a clear question, but trying to read between the lines.

Did IRS have you file your 2001 tax return before they released you 2007 Federal Tax Refund? Well Congress has mandated that IRS request all Taxpayers to be in full compliance. IRS is asking Taxpayers to file all deliquent tax returns from 2001 thru 2006.

You (and others) need to start using the correct terminology. There is a difference between the words "tax return" and "tax refund" and "tax rebate."

I assume that the question you're really trying to ask is "what was the reason for the 2001 tax rebate."

Here's the answer to your question: http://en.wikipedia.org/wiki/Economic_Growth_and_T...

The 2001 tax rebate was a very small piece of a much larger change in the tax laws. At the bottom of the first page (at the above URL), is a description of the tax rebate.

Your tax return? Like the federal 1040 form?

To account for your 2001 income, deductions, and tax paid...which ends with writing them a check if you owe, or them sending you a refund if you overpaid.

That's what a tax return is for every year.