21.   The deluxe versions include hundreds of tax forms, digitized popular books on tax preparation and video interviews with tax experts.

22.   The grants finance programs to provide jobs, tax preparation and other social services to members and non-members who are older and poorer than the average citizen.

23.   The study found great discrepancies in how these services are sold, with the highest rates charged in the neighborhoods that have the most tax preparation and loan offices.

24.   The second stage of tax preparation consists of sharpening a dozen pencils and hunting for the calculator.

25.   The survey, which interviewed only one person in each household, found that men and women disliked tax preparation equally.

26.   There, in a previously empty building bought for a dollar, two brothers have moved a business that sells computer software for tax preparation.

27.   To help break the cheating cycle, tax preparation professionals can demand proof of suspect claims and refuse to work for uncooperative clients, said New York professor Bertucelli.

28.   You can get instructions on electronic filing and find links to a dozen or more commercial tax preparation Web sites.