We work together <a href=" http://ngamgirl.net/online-science-courses.pdf#physical ">paper on research methodology</a> The delay marks the second year in a row that the IRS hasbeen forced to start the filing season late. In January of thisyear, the 2013 tax season was delayed by the Jan. 2 enactment oftax law changes made to resolve the so-called "fiscal cliff."