The pervasive complexity level of our tax system creates a barrier for taxpayers, wealthy or not, in their annual self-assessment attempt to arrive at a substantially correct determinationof their tax.
Once there has been a final determinationof how much tax you owe, there is an entirely different system to determine how much you can actually afford to pay.
These delays are impacting millions of taxpayers as IRS is challenged to reprogram its computers to accommodate the very late determinationof what the tax rules were for the 2012 year.