Dressed as the Statue of Liberty, part-time employee, Zidkijah Zabad, waves to passing motorists while holding a sign to advertise for Liberty Tax Service in Los Angeles, Tuesday, Jan. 22, 2013. (AP Photo/Jae C. Hong)

In this Sept. 27, 2012, photo provided by Jackson Hewitt Tax Service, Mark Steber, right, interviews Justine Watson about the fiscal cliff in Madison Square Park for Jackson Hewitt's "On the Street" video series, in New York. (AP Photo/Jackson Hewitt Tax Service)

This photo taken Jan. 9, 2013, shows H&R Block Tax preparer Tracey Wales, right, working with customer Muneer Sheikh, on preparing his taxes, at H&R Block office downtown in Washington. Taxpayers preparing to file their 2012 returns can breathe a collective sigh of relief. The alternative minimum tax or AMT has been patched, permanently, and several tax credits and deductions that technically expired at the end of 2011 were extended as part of the fiscal cliff legislation that Congress passed and President Barack Obama signed into law in January 2013. (AP Photo/Pablo Martinez Monsivais)