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Ic filing (Efile) of tax return information is the fastest, most accurate and safest method of data capture. For these reasons, the Massachusetts Department of Revenue (DOR) has mandated Efile for certain tax practitioners. Technical Information Release 11-13 requires any tax practitioner who prepared more than 10 personal income tax returns on behalf of clients during calendar year 2013 to submit all prepared personal income tax returns electronically in the current tax year unless the taxpayer.

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