61.   She acknowledged, however, that tracking down tax deadbeats does take precedence over seeking to give taxpayers who fail to file returns their rightful refunds.

62.   Some residents of urban centers near state borders are not required to file extra returns because of reciprocal tax agreements between the states.

63.   Some people are not entitled to use a PIN and therefore cannot file paperless returns.

64.   Still, he urges skeptical clients to file those returns anyway to get their passive losses on record.

65.   State records also document her repeated failure to file state returns.

66.   Still others let you fill out and file your return electronically.

67.   Taxpayers who have followed their advice have been subject to civil penalties for failure to pay their taxes or file a return.

68.   Taxpayers with the simplest returns can file their returns directly with the Internal Revenue Service with the TeleFile system.

69.   That compares with about six weeks if you file a paper return.

70.   That means taxpayers should not delay filing their returns because they expect the credit to become law.