IMO, the delay is because some of U.S. anarchists were trying to fool the U.S. Government. The refund delay is because income was purposely underestimated. Anarchists, just listen to the Rush Limbaugh Radio, thought the Internal Revenue Service could be fooled. So, they told the IRS that the Obamacare Subsidies was their privilege because they had little income. Again, listen to anarchists on top "conservative, Tea Party, Republican media," and you will know why the U.S. has a refund delay. Thank You for reading this.