Internal Revenue Service statistics show tax returns through the free-filing program are down 20 percent from a year ago.

The program allows some taxpayers free access to tax preparation software through the IRS Web site.

The IRS director of electronic tax administration says new program rules may be driving down usage. He also says budget cuts have left the IRS without any money to publicize the program.

The IRS' current agreement with tax software companies makes the services available to 93 million people, or 70 percent of taxpayers.