71.   The checks would begin going out in July, she said, and all taxpayers should have them by September.

72.   The data, which the public can view on the Internet, suggest that Massachusetts taxpayers have an easy time with tax authorities compared with those in other states.

73.   The drop in PSL ownership has led to the possibility that Oakland-area taxpayers will have to pick up part of the Raiders bill.

74.   The Massachusetts taxpayer will have to dig deeper.

75.   The loans also did not rely on tax funds, and there is some question how large a burden taxpayers should have to shoulder.

76.   They also want taxpayers to have more options in tapping the accounts for family expenses.

77.   To allay fears that his plan would raise taxes, Forbes said taxpayers would have the option of filing under the flat system or the old progressive rate.

78.   To qualify for a retroactive writeoff, the taxpayer will have to file an amended return within three years of the initial filing.

79.   To take the deduction, a taxpayer will have to participate in a weight-loss program for medically valid reasons.

80.   To Bush, the projected federal budget surplus is taxpayer not government money, and in a time of prosperity, the taxpayers have primary claim.