As of April 8, the IRS had received more than 103 million returns for this tax season, and it had issued more than 63 million refunds worth more than $204 billion. Monday is Tax Day — the federal deadline for individual tax filing and payments — and the IRS will receive tens of millions of last-minute filings electronically and through paper forms. Nina Tross at the National Society of Tax Professionals says if people haven’t filed their taxes by now, “they’re better off filing an extension.”