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The Tax Executives Institute (TEI) is pressing Congress to countermand an IRS requirement that large companies file their 2005 tax returns electronically. For tax year 2005 returns that are due in 2006, the regulations require that corporations with total assets of $50 million or more file their Forms 1120 and 1120S electronically. The electronic filing requirement applies to entities that file at least 250 returns, including income tax, excise tax, information, and employment tax returns during a calendar year. The TEI has been arguing for the past year that the regulations defining the specifics lack important details and that major corporate software vendors are unprepared with products. "This means that taxpayers using different programs are 'on ...