Those, he said, would be made up next year when taxpayers file their final returns.

He and other taxpayers have filed suits against all the companies involved.

It reported that 260,000 taxpayers had filed their returns using the free service in 2000.

For married taxpayers filing a separate return, it begins at $55,000.

Instead, eligible taxpayers would file separately for the money later in 1996.

It said the state will collect $550 million in April, when taxpayers file their final returns.

A likely result will be demands that honest taxpayers keep better records and file more forms.

Minnesota had the highest percentage of taxpayers filing online last year at 63.8 percent.

Post offices across the land start delivering Form 1040's today, but taxpayers will file fewer than last year.

The number of taxpayers filing by computer is almost quadruple the 1.1 million recorded for the entire tax season last year.