This will be the last official "Tax Tips" post for this tax season. If I haven't helped you by now, I don't think there's much help I can offer you. So for this final post about taxes, I offer you one of the most important pieces of information. Where to file your tax return.

The IRS makes it easy for you. You can start on this page and then select the option that fits your tax situation. For individuals, you select your state of residency, and then you're given a list of addresses depending on which form you're filing.

And if you're still not done with your taxes, your best bet is to probably file an extension. With this form, you'll get an extra six months to file your taxes. But if you will owe money, make sure you send it with your extension. The longer you wait to pay, the more interest and penalties you will pay in the end.

Tracy L. Coenen, CPA, MBA, CFE performs fraud examinations and financial investigations for her company Sequence Inc. Forensic Accounting, and is the author of Essentials of Corporate Fraud.

The agony of doing taxes is just about over for another year. I have only five tax returns left to do, and all the extensions have been filed, so we've got plenty of time. I don't do many tax returns anymore, and I'm thankful. I don't think I have the patience to do a lot of them.

Hopefully your tax preparer has more patience than I do, but you can test the waters with these five simple ways to drive her or him crazy:

1. Open all the envelopes that have your tax documents in them (W-2s, interest statements, dividend statements, mortgage statements, etc) and then stuff the items back into the envelopes for your tax preparer. Torn envelopes are very valuable to a tax preparer, and they wouldn't like it if they didn't get to take everything out of those envelopes and throw the envelopes away.

This post was written as part of a series on tax excuses that don't work.

Tax protesters claim that the filing of income tax returns is optional. They say that there is not a requirement to file a tax return. So if you want to avoid paying taxes, just don't file a tax return and you're off the hook.

Not so fast. This lie is based upon an incorrect interpretation of what a "voluntary" tax system is, which is mentioned in some IRS instruction booklets. A voluntary system under the tax laws of the United States doesn't mean that paying taxes is voluntary.

It means that taxpayers "volunteer" their information to the IRS, including how much income they have and the resulting tax due. However, taxpayers are obligated to provide this information. The IRS gives us a chance to correctly report the numbers, and they may later go in and do clean-up via an audit or other inquiry.

But the use of the word "voluntary" doesn't mean you don't have to report your income to the IRS. You do.

Tracy L. Coenen, CPA, MBA, CFE performs fraud examinations and financial investigations for her company Sequence Inc. Forensic Accounting, and is the author of Essentials of Corporate Fraud.

There's a very simple rule at the Internal Revenue Service: Employees are only supposed to look at tax records which are required to do their jobs. They're not supposed to look at anyone else's records. Not their neighbors. Not the ex-wife. Not a celebrity. Those records are off-limits.

The Treasury Inspector General has reported that in fiscal 2007, they opened 521 investigations related to employees snooping into tax records. In fiscal 2006, there were 448 investigations opened. That's a 16% increase in fiscal 2007.

The number of "adverse administrative actions" against IRS employees has gone up too, more than doubling between 2006 and 2007.

"The numbers aren't so bad," you might think. Guess again. Those are only the people who actually got caught snooping. Imagine how many other employees are snooping too. The IRS says the investigations involved fewer than 1% of employees, but as a taxpayer, that doesn't make me feel any better.

Of any agency that should be protecting our personal information it should be the IRS. I don't care if the number of employees accessing information without authorization is low. It still bothers me, particularly when identity theft is such a concern.

Forensic accountant Tracy L. Coenen, CPA, MBA, CFE performs fraud examinations and financial investigations through her company, Sequence Inc. Forensic Accounting. The Association of Certified Fraud Examiners honored Tracy as the 2007 winner of the prestigious Hubbard Award and her first book, Essentials of Corporate Fraud, will be on bookshelves in March 2008.

You need your personal taxes done and they're not that complex, so you think you'll just run right over to H&R Block, Jackson Hewitt, or some other tax preparation franchise. It's easy and they must be good or they wouldn't have so many locations and be in business so long, right?

Wrong. The fact of the matter is that you're taking a big risk if you have your taxes done at one of the large tax return sweatshops or a similar smaller service. These companies have a few major drawbacks that most consumers are unaware of:

The prices they charge are generally too high. Even the simplest of tax returns can cost you well over $100, and that type of fee is just too much. Add in some things like a rental property or an in-home business, and watch your tab for the tax return run up fast.