There are two different views of the impact on the Affordable Care Act on tax return filing. Intuit CEO Brad Smith thinks it is a "non-event", his words when the company reported its earnings for its January quarter. But two rivals, tax chain H&R Block and Liberty Tax  believe that the ACA may be partly behind the delay in filings this year and that the impact will be revealed deeper into the tax season.

The latest generation of bank products fueled growth for Liberty Tax Service for the third quarter ended January 31. The company posted $4.7 million in net income for the most recently ended quarter, more than double $1.8 million a year earlier. Revenue grew to $53.6 million, up 12. 5 percent from $47.7 million a year earlier.

Liberty Tax Service is utilizing outside legal counsel among other resources following  accusations of fraud by some chain franchisees in Maryland. CEO John Hewitt said in the company's recent earnings webcast that it is evaluating the compliance process in what he said was "inappropriate activity" on the part of a small number of offices.