Paying taxpayers to file electronic returns.

The provision in the Treasury Postal appropriations bill for FY 1998 calling for up to $3 incentives for electronic filing of tax returns is a good shift in IRS philosophy from punishment to encouragement. This payment could encourage taxpayers to use electronic filing, which is cheaper and less prone to errors, while making them feel good about the filing process. Also, the IRS would have easy access to more information for its studies if returns were electronic, such as charitable organizations' returns.