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

2.   But taxpayers must file through an outside service and pay an additional fee to file electronically.

3.   His proposal would allow married taxpayers to file joint returns as if they were single filers to dodge the problem.

4.   Increasingly, taxpayers are filing returns without paperwork.

5.   Last year, the agency was forced to abandon a plan to allow taxpayers to file returns over the Internet because of potential privacy problems.

6.   Terri Bouffiou, spokeswoman for its Southern California offices, reported fewer last-minute traditional filers the past few years as more taxpayers are filing online.

7.   The amount of the foreign tax can be taken as a tax credit when the taxpayer files his or her own income taxes.

8.   The IRS allows taxpayers to file electronically but not telepathically.

9.   The IRS has also introduced an on-line filing program that allows taxpayers to file from home computers using IRS-approved software and transmitting through an on-line service company.

10.   The look-back period, the Fourth Circuit held, must be defined in terms of the date that the taxpayer actually filed a claim for refund.