[lemma=□] □
[lemma=taxpayer] □
" " All taxpayers should demand legislation requiring that all legislators must prepare their own tax returns with no help from any person except the IRS hotline , " wrote M.K . In another attempt to assist taxpayers in the wake of the September 11 terrorist attacks , the IRS recently announced procedures that business taxpayers may use to redesignate their estimated income tax overpayments as employment tax deposits , so that their overpayments can be used to pay their current employment tax obligations . If only non-dependent filers with income solely from one job were exempted from a return-filing requirement , only about 8.5 million taxpayers would qualify . During that time , the taxpayer might continue to receive automatically generated notices about the needed correction .