My procrastination that is. So it's April 21'st, six days after 2005 taxes were due, and I haven't filed, heck I haven't event filed 2003's taxes. Am I worried? No - while many Americans (at least half of New Yorkers from news broadcasts) were scrambling to get their half-crumpled, coffee ring and mac-n-cheese stained 1040's into that mail chute before midnight, I sat on my ass, with knowledge that surprisingly, so few seem to posses.
As long as you don't owe the IRS (from this year's or any past year's return), you have three (3) years to file, from the original due date. So, if you're getting money back (or somehow your return works out to $0 either way) and have no due balance to the IRS, the date you need to be at the general Post Office's doorstep at 11:48 pm praying you get in the door, is April 15th, 2008.
Mind you, many of the last minute returners do owe, so they have reason to be banging down the door as the clock strikes twelve, as the IRS will make you pay dearly for a day late postmark. However, for Tom, Dick, Harry, Jamal, and Michelle, getting their $1300 or so back this year, you could have stayed home and watched Tyra try for an Oscar. Look for her in the upcoming Soul Plane 2 - 'Servin Up The Flavaa at 20,000 feet!'