Complaining about the tax code is kind of like complaining about bad weather: no matter how much you whine about it, you’re still all wet. But 2012 is turning out to be a real doozy for the tax man, thanks to the fiscal cliff.

If we could all just take a moment and think back a few months ago, the fiscal cliff deal is when taxes were raised about 40 times what was cut in spending, and payroll taxes went up on the great majority of Americans. I seem to recall a certain person, who shall remain nameless in order to protect sensitive readers, promising never, ever in a thousand years raising taxes on the middle class.

Well, the election year is over and it’s open season on taxpayers. While rich corporations can hire legal teams of whizkid braniacs to navigate the complex and punitive tax code and get off scot-free, average schmoes just trying to scrape by have to deal with one of the worst bureaucratic messes in the world.

And this year is turning out to be one of the worst tax filing years ever, according to an article by CBS. The beginning of the “most wonderful time of the year” for the federal government was pushed ahead from January 15th to January 30th, but will stick to the dreadful April 15th for the ‘deadline.’ That’s an appropriate term for what’s going to happen to small businesses that will no longer be able to stay afloat.

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