71.   Tax software will instantly do the math for you, keep computerized records, and let you file your return electronically.

72.   The executor of the estate is responsible for seeing that the return is filed.

73.   The federal income tax and other state tax plans often treat single taxpayers differently in some respects than married couples that file joint returns.

74.   The language of his ruling was ambiguous about whether she needed to wait for those returns to be filed, which she chose not to do Wednesday night.

75.   The IRS advises taxpayers who may have become involved in abusive trusts to undo them and file amended returns for past years.

76.   The IRS has responded by insisting on taxpayer identification numbers for every taxpayer and by tightening other verification procedures, especially for those who file returns electronically.

77.   The government wanted more people to file returns electronically to lower processing costs and reduce the error rate.

78.   The Marriage Protection and Fairness Act introduced by Rep. Bob Riley, R-Ala., would lower taxes for married couples who file joint returns.

79.   The measure to be considered on Wednesday would give tax breaks to couples filing joint returns and to self-employed workers who must pay for their own medical insurance.

80.   The number of cases opened on people who have stopped filing returns has soared.