51.   No matter how you prepare your taxes, you have to go through a third party if you want to file a return electronically.

52.   Not all complex business returns can be filed electronically with the IRS at this point.

53.   Now a plaintiff in a suit against Block, Ms. Carnegie said she told the tax preparer to file her return electronically.

54.   One provision would suspend interest and penalties when the tax agency did not contact the taxpayer for one year after a return was filed.

55.   One such company, H.D. Vest, even offers to file complex returns free.

56.   Or they may file for extensions, along with estimated tax payments, giving them until August to file their returns.

57.   Previously, the service has been offered only to those who filed their returns electronically.

58.   Price-conscious customers will also discover another bargain with Tax Cut if they have to file returns in more than one state.

59.   Podell said it might be safer to file separate returns during a separation, even though the taxes might be higher than a joint filing.

60.   Rothbacher said the IRS would rather help people file their returns accurately and on time.