The problem is that the IRS can't put out 2012 tax forms until the agency knows what the tax policy is.
Congress didn't get a deal done until Jan. 1. The IRS now has to reprogram its systems and issue tax forms based on the revised laws, which could delay the start of the tax filing season.
The agency hasn't announced when it will start accepting tax returns but the later the tax return, the later the tax refund.
Tax filing season typically begins in mid-January. The check is expected to be 30 to 60 days late.