WOODBURY - With only days until the “fiscal cliff” rears its head, many taxpayers may get a rude awakening in 2013 if Congress is unable to avert the effects of tax rate increases and spending cuts.

If Congress fails to act, taxes will return to Clinton-era rates. Adding insult to injury, the IRS says that it won’t be able to file returns until late March, delaying tax refunds.

Higher income taxpayers, including many making over $100,000 a year, will be subject to the Alternative Minimum Tax.