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In 1982, Blue Shield merged with The Blue Cross Association to form the Blue Cross and Blue Shield Association (BCBS). [11] Prior to 1986, organizations administering BCBS were tax exempt under 501(c)(4) as social welfare plans. The Tax Reform Act of 1986 revoked the exemption, however, because the plans sold commercial-type insurance.
Taxpayers can e-file free using the IRS Free File service, either using an authorized IRS e-file provider's tax software, if eligible, or by using online Free File Fillable Forms from the Free File Alliance. Prior to 2020, the use of a third party was required for IRS e-file, and it was not possible to e-file directly through the IRS website. [4]
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The IRS Free File program provides free tax filing services to many lower and middle income taxpayers through IRS trusted partners. To qualify for IRS Free File guided tax software, individuals ...
Americans also use "claim" to describe an extrajudicial demand filed with an insurer or administrative agency. [15] If the claim is denied, then the claimant, policyholder, or applicant files a lawsuit with the courts to seek review of that decision, and from that point forward participates in the lawsuit as a plaintiff.
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