With all of the advertisements in the media for tax-preparers and software do-it-yourself tax programs, you are probably very aware that income tax day will soon be here.

In recent years, the government has been encouraging us to file electronically, which a great many people choose to do. Additionally, many people turn the job over to a professional tax preparer. While either of these options is tempting, especially since it is becoming more and more difficult to find hard (printed) copies of the necessary tax forms and instruction booklets, both of the filing methods have potential pitfalls. Both options can provide opportunities for unscrupulous individuals to take advantage of the unwary.