According to the E-Sign act under United States Federal Law, any contract relating to such transactions may not be denied legal effect, validity, or enforceability solely because an electronic signature or electronic record was used in its formation. Does this law also apply to taxes? Can taxes be paid online or through a computer workstation or ATM machine in an IRS building? Is it legally permissible for a person to file an income tax report by opening a digital template text file and just filling in the blanks and changing some of the wording to suit the information that the person has to put in the report? And if such a digital system is in place, how widespread is its use in the United States and other countries?