VIRGINIA BEACH, VA. -  Liberty Tax Service has reported that the number of tax returns filed for this season through January 31 has risen by 18 percent with the company reporting a 36 percent increase in revenue. Meanwhile, same store sales increased by more than 25 percent. The company also said its store operators are reporting that approval of refund anticipation loans by the Internal Revenue Service have dropped to 55 percent, from a historic level of 75 percent.