J.P. Morgan's Tax Deal

"JP Morgan Paid $1.9B for WaMu and Now It Wants a $1.4B Tax Refund," is the headline in the Business Insider over John Carney's article, which concludes: "our tax code shouldn't be used like this. This rewards the worst managed companies with a subsidy while punishing those that didn't see losses in the crisis. It's got bailout written all over it." At least, if we are going to let companies smooth out their tax liabilities retroactively over five year periods, shouldn't individuals get the same treatment?