So pay a penalty...

If taxpayers are late with their money to Uncle Sam, even through honest error, he really whacks it to them in interest charges and late fees. So turnabout should be fair play:

Congress put a one-year freeze on growth of the alternative minimum tax last week, shielding many middle- and upper-middle income taxpayers from first exposure to the tax. But Congress' late action means the Internal Revenue Service won't be able to start processing five AMT-related forms until February, delaying potential refunds for those people until that month.

Between 3 million and 4 million people filed in January of last year using those forms, with many of those people expecting a refund, the IRS said. The average refund in 2007 was $2,324, the agency said.

"We regret the inconvenience the delay will mean for million of early tax filers, especially those expecting a refund," acting IRS Commissioner Linda Stiff said.

Congress can't pass spending bills on time for the fiscal year, can't balance the budget or work to ensure Social Security solvency, and now can't even get the tax laws straightened out in time for filing the returns it requires of us. How about we start withholding from THEIR paychecks until they do their job?