Not responding to anyone here, but if anyone who actually owns a business or is independant would know, you don;t magically send in your taxes on Jan 1. You are actually required to send them in throughtout the year, based on size of corporation, etc... depends on how often you send them in. Bigger companies it pretty muich goes in with each pay cycle for each employee, along with projected income taxes for the corporation. For individuals and smaller businesses it is quarterly. So there is no magically January windfall. As a matter of FACT, April would probably be a larger month since it is the month when most will file their taxes and pay whatever they still owe from the year prior, plus it is end of quarter so you get the typical quarterly receipts as well.
Again, I don't know overall what a surplus means in the grand scheme, but I do know that January is nomore magically then any other single quarterly posting.