Conor Barnes, an accountant in New York, decided to stop telling her clients to “have a nice day” at the end of their meetings. Often she delivered news that had, in fact, ruined their day: They owed the government money, sometimes a painfully large amount. The overhaul of the tax code — the first in three decades — caused much confusion this tax season, which was only worsened by the monthlong government shutdown. Many taxpayers were upset when…

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