I came across this article and thought it was very interesting. Basically, the GAO is proposing to the IRS that they should impose a penalty for taxpayers that do not comply with the e-filing mandate. Should the IRS have the authority to impose penalties under the code in this particular circumstance? The IRS already enforces similar penalties such as a $50 penalty if a preparer fails to sign a tax return. Furthermore, is it really too much to ask for preparers to e-file in the first place? What are your thoughts?