"The IRS wants/requires everyone to efile." The key word is wants. There is no personal requirement.

Three free options:

1. AARP Tax-Aide https://www.aarp.org/money/taxes/aarp_taxaide/
2. VITA https://www.irs.gov/individuals/free-tax-return-preparation-for-qualifying-taxpayers
3. Free File https://www.irs.gov/filing/free-file-do-your-federal-taxes-for-free

Congress has written tax law such that is almost impossible for the average (or even more so for the less than average) taxpayer to complete their own return. The most draconian device is allowing tax return RAPID REFUND or other expensive options to get your refund NOW, because you don't have a bank account or can't wait two weeks to get the check that will cost you money to cash. YES, THE SYSTEM SUCKS!

How much responsibility do you want to take on for the work of others. Your EFIN can be revoked. Is it worth loosing an EFIN to be a good guy?