What is the user role of a “taxpayer” in e-filing?

The user role of a “taxpayer” in e-filing is primarily to file tax returns and ensure accuracy. This encompasses all the responsibilities associated with preparing and submitting tax information to the relevant authority, such as the IRS in the United States. Taxpayers must gather necessary documentation, fill out forms accurately, and submit their returns electronically. Ensuring accuracy is crucial, as errors can lead to delays in processing, potential audits, or even penalties.

The other roles listed do not align with the primary responsibilities of a taxpayer. Providing customer support typically falls to tax professionals or support staff, not taxpayers themselves. Auditing tax returns is a function performed by tax authorities or authorized auditors and is not within the purview of an individual taxpayer. Lastly, creating e-filing software is the domain of software developers or firms specializing in tax technology, not the individual taxpayer. Thus, the correct choice clearly delineates the taxpayer's fundamental function in the e-filing process.