If you plan to receive a tax rebate from the federal government later this year, you need to file your 2007 income tax return on time. This includes those people receiving Social Security or veterans' benefits who, in most cases, don't normally have to file an income tax return. According to the IRS, it's that simple--no return, no rebate, even if you are eligible for the rebate.
This could be problematic for these beneficiaries, since they usually do not have to file an annual return. So the IRS is trying to get the word out to the seniors and veterans without earned income.