According to British tabloid the Daily Star, Who producers have decided that Smith's first nemeses will be... the Daleks. According to the traditional anonymous source,
Fans may take a while to get used to Matt as the Doctor so it makes sense to have him fight his most famous enemies.
I believe there's a one word answer to this, and it goes a little something like this: No. Yes, audiences may need some time to get used to Smith, but that is no excuse for bringing back the over-used Daleks yet again (Especially if they're going to make an appearance in David Tennant's last episodes, as is likely knowing Russell T. Davies' love for reusing characters until you're sick of them), especially when using the Daleks runs the risk of making those audiences feel as if Smith's Dalek story isn't as good as any of Tennant's. Here's hoping that this rumor turns out to be yet another random tabloid fantasy.
Daleks To Return To Doctor Who? [Press Association/Google]