(CNN) -- This upcoming tax season is expected to be the worst in years, for both for the IRS and taxpayers.
It's because the IRS budget keeps getting smaller and the tax code keeps getting more complicated. The number of taxpayers has also grown by about seven million.
That means on January 20, when the IRS starts accepting returns, there will be less taxpayer service available and possibly delayed refunds.
Experts says about 47 percent of the calls coming into the IRS probably won't be answered during the filing season. The lucky ones who get through will have to wait about 34 minutes to even talk to a human being.