The very obvious benefit is that you get to avoid the "processing" cost - $39.99? - of paying for your income tax return from your refund. I'd also guess that everything else being equal you'd always get your money sooner too since it doesn't have to go through another pair of hands before it gets to you.
Quite frankly I think it's absolutely idiotic to pay for your income tax return by using your refund.
Tom Young
