A packet of envelopes <a href="http://eskillsmatters.com/zavtra-comua-60cd.pdf">ultramedservice.com</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."