1.   Electronic filing would require very large storage capacities for maps and technical drawings.

2.   Also you have to calculate the costs of electronic filing and the costs of state forms.

3.   An added benefit is that most of the packages offer electronic filing and electronic tax payments, which the IRS is pushing quite hard this year.

4.   And electronic filing is free.

5.   And indeed, electronic filing may be the wave of the future.

6.   Available to the taxpayer are not only tax preparation software packages but electronic filing to the IRS.

7.   Aware that electronic filing could be a threat to its traditional business, Block has gone all-out to exploit the new method.

8.   BankBoston reported the loss in an electronic Securities and Exchange Commission filing Friday.

9.   Ben Ezra Weinstein , which sells software that helps companies make electronic regulatory filings, is seeking undisclosed damages.

10.   -- Using the services at an IRS site that offers electronic filing.