I don't think that's the main reason returns were sent too early.  W-2s and 1099's did not have to be mailed until February 1, and the mail is still arriving.  Many practitioners can't collect their fees until they tell clients that the return has been filed.  IRS is doing all it can to discourage people from staying in the business, by squeezing the filing season down to the gestation period of a poodle.