The Year of Filing Dangerously

Could be rough going, with late start by IRS, forms and software mess

This tax-filing season is shaping up as one to dread because of extraordinarily late changes in tax laws, outdated or erroneous instructions and forms, increasing complexity and the widening gulf between federal and state tax rules. Among the developments that could spur you to down a few extra Advil: The Internal Revenue Service didn’t even start processing returns — and refunds — for as many as 13.5 million Americans until Monday. It could have been much worse. The IRS originally estimated it might delay processing as many as 50 million taxpayers until mid-March. More at the Modesto (Calif.) Bee…