Whoever said there's no such thing as a free lunch may have been right. However, starting January 16th, 2007, millions of taxpayers will have access to a completely free service when it comes to filing their federal tax returns. Those individuals who earn $52,000 or less will be able to file their taxes for free, 24 hours a day, 7 days a week, from any computer that has Internet access. It's called Free File and it provides online tax preparation and electronic filing through a partnership agreement between the IRS and the Free File Alliance, a coalition of tax preparation companies.