The May package also failed to extend 20 tax breaks that expired last Dec. 31, including the research credit (a top priority for tech companies) and deductions for state sales taxes and college tuition.

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According to authorities, Mr. Toro took deductions from his employees' paychecks but failed to pay sales and other taxes.

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So this year, taxpayers claiming college tuition and teachers' deductions, as well as the 11 million filers who deduct state sales tax (another break renewed at the last minute), can't use the simpler 1040A, as some could last year.

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