AdvertisementSKIP ADVERTISEMENTyour money adviserResidents of 12 states are eligible to participate if they meet certain criteria. But the agency’s plans have already met resistance from tax preparation companies.Credit...Thomas FuchsThe Internal Revenue Service is rolling out a free option for filing federal tax returns this year to some residents of a dozen states.Last month, the agency published details of its plan to test an in-house filing system, in which taxpayers submit their federal tax...