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The Internal Revenue Service says Americans are a bit more sluggish in filling their returns this year.  The number of individual tax returns received in the first week dropped more than 12-percent from last year.  The IRS also reports a sharp 25-percent drop in the total number of tax returns actually processed in the opening week of tax season.  This news comes as the average refund on tax returns so far this year is down about eight-percent and averaging about 19-hundred-dollars this year.