The Internal Revenue Service (IRS) processes billions of returns each year, with the amount consistently rising.  The sheer volume of returns requires efficiency, and to that end, the IRS had previously implemented an electronic filing (E-file) threshold of 250 returns per type of return filed.  In February 2023, the Department of the Treasury and the IRS issued regulations that lowered the 250 return E-file threshold to a combined 10 returns per taxpayer for returns filed after January 1, 2024.  In those same regulations, it was established that partnerships with more tha