FILE - This Jan. 1, 2013 file photo shows the Ohio Clock 

FILE - This Jan. 1, 2013 file photo shows the Ohio Clock on Capitol Hill in Washington striking midnight as the Senate continues to work on the fiscal cliff. The Internal Revenue Service says late changes to federal tax laws should mean only a short delay for most taxpayers to file their 2012 returns. The agency said Tuesday that more than 120 million taxpayers — about 80 percent of all filers — should be able to start filing their federal returns on Jan. 30. Others will have to wait until late February or March to file because the agency needs time to update and test its systems. (AP Photo/Alex Brandon, File)
Associated Press
FILE - This Jan. 1, 2013 file photo shows the Ohio Clock on Capitol Hill in Washington striking midnight as the Senate continues to work on the fiscal cliff. The Internal Revenue Service says late changes to federal tax laws should mean only a short delay for most taxpayers to file their 2012 returns. The agency said Tuesday that more than 120 million taxpayers — about 80 percent of all filers — should be able to start filing their federal returns on Jan. 30. Others will have to wait until late February or March to file because the agency needs time to update and test its systems. (AP Photo/Alex Brandon, File)
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