81.   The majority went to professional tax preparers who created and filed returns for them.

82.   The other restrictions announced on Wednesday involved refunds to taxpayers who file their returns by computer.

83.   The measure would bar the IRS from assessing penalties and interest if the agency failed to contact the taxpayer within a year of filing a return.

84.   The proposal to relieve many children of the obligation to file returns would raise the standard deduction for unearned income.

85.   The reason is that tax forms have already been printed and to redo them hurriedly or encourage people to file amended returns would cost the government money.

86.   The Phillips tried twice more to file their return and twice more were rejected.

87.   The software also lets you print and file your returns automatically.

88.   The truly adventurous may file a return based on the assumption that Congress will pass such legislation, rather than filing conservatively now and amending the return later.

89.   These services will file the returns they complete electronically for a fee.

90.   They are typically claimed by people who file returns electronically through tax processors.