. >> and joining us now to talk more about the 2015 tax season is david prokuschek. we heard it's a strong season so far. >> the irs opened early this year up 20% year over year. the other thing that's good is refunds are up. hard working americans look to get the refund up 10% or so. so off to a really good start. >> what is the biggest difference this year and how big a problem is the affordable care act going to be? >> so affordable care has been talked about a lot and one of the biggest changes to the tax law this year but what we're seeing is a little bit different than what's been reported. about 25% of the people are actually being impacted so what we're seeing right now is about 15% of the people that are surprised they actually owe a penalty. >> how big is the penalty? >> you know about half of the people are modest. about $95 but the other half are $95 to $2500. >> people who did not sign up for a health care plan and therefore, have to pay a penalty, a tax penalty. >> it's the law of the land and folks are supposed to sign up. the other surprise is we find