1.   If the vendor is disposing of his entire business, he should deregister for VAT purposes otherwise he will continue to receive and be required to file VAT returns.

2.   Under the CNS system the Intrastat return is filed in an electronic mailbox for Customs to pick up.

3.   Also, would it make a difference if my wife and I filed an amended return separately, rather than the joint return we filed originally?

4.   Although more taxpayers than last year are turning to Block for help, fewer are filing returns early.

5.   An IRS spokesperson said there is no easy way to identify those who are entitled to unclaimed refunds, beyond urging them to file late returns.

6.   And he has called for eliminating the so-called marriage penalty that causes spouses filing joint returns to pay higher taxes than single people.

7.   Because of concerns about computer security, individuals cannot file electronic returns directly with the IRS.

8.   -- A reduction of the so-called marriage penalty, the additional tax some working couples owe simply because they file joint returns.

9.   -- Using tax-preparation software to file the return to a service bureau through Compuserve or America Online, commercial on-line services.

10.   Advocates contend that the end result would be a system so simple that taxpayers could file their return on a postcard.