make the IRS and congress pay penalties and fees for tax returns that are not being accepted because of the fiscal cliff

Due to grid lock in Washington the IRS has delayed the processing of tax returns that use various forms. In the past if a tax payer misses the deadline he/she has to pay a penalty and interest charges. It should go both ways. Anyone that is having their tax returns and/or refunds delayed because of Washington's ineptitude should not have to suffer.