51.   One reason electronic filing has taken off, Meighan said, is that the IRS now allows taxpayers to do everything online.

52.   Or you can fill out your forms yourself and take them to a tax preparation service for electronic filing, but the fees are quite high.

53.   Pfefferman said the government welcomes electronic filing and is encouraging the trend.

54.   Recent surveys show Georgia residents are using online tax programs and electronic filing in greater numbers than residents of other states.

55.   Republican opponents Elizabeth Dole, Dan Quayle, Bauer and John McCain all have made electronic filings with the FEC.

56.   Since May, companies have been required to make electronic filings of initial public offerings with the Securities and Exchange Commission.

57.   Some local lawyers showed enthusiasm for the convenience of electronic filing, if the technical bugs are worked out.

58.   Such errors are less likely with electronic filing.

59.   Technologies include electronic filing, real-time transcription, digital voice recording, computer animation and video teleconferencing.

60.   Taxpayers are also taking advantage of electronic filing in record numbers.