Former UBS banking executive Raoul Weil was indicted by a U.S. federal grand jury in 2008, on charges that he helped wealthy clients avoid billions in taxes. Antonio Calanni/AP hide caption

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A waiter serves patrons at Tony's Restaurant, part of the Casablanca Hotel in New York's Times Square. The custom at some restaurants of automatic gratuities for larger parties might change because of an IRS rule change. Don Emmert/AFP/Getty Images hide caption

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Senate Finance Committee Chairman Sen. Max Baucus, D-Mont., (center) and House Ways and Means Committee Chairman Rep. Dave Camp, R-Mich., (right) speak about overhauling the tax code at the 3M Innovation Center in Maplewood, Minn., on July 8. Hannah Foslien/AP hide caption

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A chart shows estimated tax revenue losses due to online sales in 11 U.S. cities. Figures for 2013 are projections. IHS Global Insight hide caption

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A yard sign opposes a local tax increase to fund public safety in Josephine County, Oregon. The ballot measure reportedly failed by a thin margin. Amelia Templeton/OPB hide caption

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Taxes this year will be as much of a drag as ever. But not because of the Affordable Care Act. hide caption

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While many people look to tax preparation services for help, Tobie Stanger, editor at Consumer Reports, says online tools are often cost-effective. / hide caption

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President Obama, with House Speaker John Boehner (R-Ohio) behind him, delivering his State of the Union address last January. Saul Loeb/Getty Images hide caption

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MIT health economist Jonathan Gruber, who explained the ins and outs of health overhaul in a comic book, says that excluding the value of health insurance from federal taxes is a terrible idea, at least from an economist's point of view. Macmillan hide caption

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The largest tax break in the federal code doesn't appear on the forms the average person fills out each year. hide caption

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President Obama looks over a roller coaster with K'Nex inventor and Chairman Joel Glickman (left) and President and CEO Michael Araten on Friday during a tour of the company in Hatfield, Pa. Susan Walsh/AP hide caption

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Treasury Secretary Timothy Geithner as he arrived at the Capitol on Thursday for negotiations with congressional leaders. Alex Wong/Getty Images hide caption

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Grover Norquist, founder of Americans for Tax Reform and the man behind the pledge. Jim Watson /AFP/Getty Images hide caption

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