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The Boston Globe


Delayed forms give new excuse to procrastinators

For all you procrastinators, there are now some ready-made excuses not to file your 2012 income taxes as soon as possible.

Thanks to the protracted negotiations that led to last month’s passage of the American Taxpayers Relief Act of 2012 (a.k.a. the fiscal cliff bill), the Internal Revenue Service has had to prepare new tax forms and develop and test software programs to accommodate the slew of last-minute changes Congress made to the 2012 tax codes.

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