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When the Bush tax cuts were enacted, I got a check for $300. I remember thinking that wasnt enough to do me any good, and that it would have been better used to apply to the deficit.
That was stupidest move ever.... I mean, aside from starting a ten-year war that could have been avoided.
You are allowed to overpay the IRS. If he'd like to pay more no one is stopping him from sending a check.
I think most rich folks would pay more if they knew everyone who was rich was also doing so.

there is a parity issue at play... and if you're going to donate there are more efficient ways to do so than giving it to the government (i.e. create three jobs by starting a cafe, invest in startups, etc).

what bothers me is that giving any money to the gov-t is the least efficient way, because the gov-t is not efficient with money. That brings the question, do we really need to raise taxes or open more opportunities for charitable foundations to do what gov-t cannot.
As a friend pointed out. This guy is unemployed by choice and his 2011 income is probably $0. On the other hand, if this gov-t got around replacing income tax with a consumption tax, that would actually tax those who can afford it.