thx troy. but the 109$ fine is not imposed by regulations. its imposed by 3rd party e-filing agent that on IRS page claims that he is free e-filling agent for t

thx troy. but the 109$ fine is not imposed by regulations. its imposed by 3rd party e-filing agent that on IRS page claims that he is free e-filling agent for taxpayers and benefits from free advertising by being redirected to from IRS page itself. And infinite supply of scared IRS taxpayers due to hefty IRS fines. But in reality they are not free and ask 109$ for federal tax return from taxpayer having income less than 72k. Which according to IRS page they shouldn't.