Universal Access has been a topic of concern for many recently. I have seen this as more of a concern for access for children in school systems. I could understand that children that didn't learn to use the Internet and have access to the information that is available on the Internet would be left behind. Lack of computer skills would place them at a disadvantage when they are adults competing in the job market. Recently, I read an article in the Lansing State Journal http://www.lsj.com/columnists/schneider/040214_john_1b.html. It spoke of how paper returns will be processed more slowly than in previous years. Their refunds will be delayed. Elderly people are typically without Internet access and file paper returns. This is true for those that do their own filing. I know that many of the tax preparer's offer electronic filing. In fact, many are being required to e-file returns by the State of Michigan. Here are the benefits of e-filing according to the state http://www.michigan.gov/treasury/1,1607,7-121-1748_1904_2010-74961--,00.html. Note that refunds can be expected within 7 business days. Internet is becoming more and more the best way to get things done with other backup methods less convenient. Where universal access now if not only important because it gives equal access to information, it gives equal access to services. ---------------------------------------------------------------------- Sue Brooks, Brooks Computers for Business suebrooks@xxxxxxxxxxx "Success is not the key to happiness. Happiness is the key to success. If you love what you are doing, you will be successful." Albert Schweitzer ----------------------------------------------------------------------