31.   Electronic filing is expected to streamline procedures, decrease the time it takes to process applications and reduce costs.

32.   For many accountants whose clients have complex returns, electronic filing is not even an option.

33.   For now, however, despite the advertising hype of tax services, electronic filing remains the domain of a minority of taxpayers.

34.   He cited progress on making electronic filing available to more taxpayers and said that a large proportion of new technology projects would be contracted out.

35.   He said IRS offices were staying open longer and on weekends, electronic filing had been simplified and agency customer service agents were answering the phones more quickly.

36.   However, using electronic filing or the label usually means that any refund will come faster.

37.   If you have any doubts about Internet security, however, electronic filing is not for you.

38.   In addition, the law encouraged the electronic filing and storing of health claims and data in a uniform format to reduce costs.

39.   In addition, HIPAA encouraged the electronic filing and storing of health claims and data in a uniform format to reduce costs.

40.   In a pilot program to enable electronic case filings in the federal courts, Ms. Bryson fielded complaints from law firms who feared increased overhead costs and administration.