41.   In the past few years, the IRS also has been accepting various forms of electronic filing.

42.   In this case, a rudimentary system for electronic filing and examining of returns makes it far less likely that a cheater will be caught.

43.   IRS officials said the most requested feature that is not on its new site was electronic filing of tax returns via the Internet.

44.   Kerrey said electronic filing has the potential for great cost savings.

45.   Lawyers who deal with the Securities and Exchange Commission already are familiar with electronic filing, and they give it high marks.

46.   Many also fear that electronic filing may make them easier targets for IRS audits because their financial data are fed instantly to the IRS.

47.   New electronic filing and direct deposit options mean faster refunds.

48.   Now the agency is sorting through options for electronic filing of patent application.

49.   Officials contended that automatic debit payments would significantly aid its drive to encourage electronic filing.

50.   Only foreign companies and publicly listed companies that can make the argument that electronic filings are prohibitively expensive will be spared the Edgar filing mandate.