91.   They were charged with a variety of offenses, including scheming to defraud, grand larceny, offering a false instrument for filing and failure to file a return.

92.   They will let nonresident partnerships file composite returns, scrapping rules that forced dozens of partners to file separately.

93.   Those who choose to file their returns electronically this year will face a range of choices.

94.   Those who have already filed their returns to the IRS or a state tax agency using the flawed software can file amended returns without penalty.

95.   Though the fact is hardly mentioned on Capitol Hill, more couples save money by filing joint returns than lose money.

96.   Those who file paper returns must front the preparation fees.

97.   Upon acceptance of the OIC, you must also file returns and pay any owed taxes on time for a period of five years.

98.   Untaxing packages or trusts provide a way to permanently avoid filing returns or paying taxes.

99.   People who asked for an extension will get on the list for a refund check once their return is filed and processed.

100.   As the midnight tax deadline drew closer Monday, procrastinators crowded into post offices across the country to file their returns -- or plead for extensions.