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1. Houston, Texas – (#2) Houston once again tops the list, moving up one spot from last year, proving yet again that everything is bigger in Texas – even tax procrastinating.

2. Chicago, Ill. – (#4) The “Windy City” blows back to the top of the list from number four last year.

3. New York, N.Y. – (#3) For the past two years, the Big Apple has been number three in tax procrastination. It’s the City that Never Sleeps so what is everyone doing in April?

4. Austin, Texas
5. San Francisco, Calif.
6. Seattle, Wash.
7. San Diego, Calif.
8. Los Angeles, Calif.
9. Dallas, Texas
10. Las Vegas, Nev.

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