Kansas Revenue Secretary Joan Wagnon deserves credit for wanting to lower costs and improve efficiency in processing tax returns. But she went too far in wanting to charge fees to people who file using paper tax returns and who receive paper check refunds. She has proposed tweaking her proposal so that it wouldn't target the poor and the elderly who may not have computers or bank accounts. But deciding who is and isn't exempt from the fee seems like a bureaucratic mess. Instead of penalizing people for paying their taxes, the Revenue Department should continue to publicize the benefits of filing electronically, such as the speed of receiving a refund.