By JOHN THOMPSON
Business Editor

The pencils have been broken, the receipts have been found and tomorrow, millions of Americans will deposit one of the most dreaded forms in the mailbox.

Yes, it's Tax Day, and April 15, while it will never be considered a holiday, is still a day that many Fayette Countians have circled on their calendar with a bright red circle.

While thousands of citizens have already mailed in their forms, many more are waiting until the last minute to either complete their return, or send their check to the Internal Revenue Service.

If you're one of those who have suddenly realized that it's time to pony up to Uncle Sam, there is still plenty of help available. Some of the last minute resources include:

• Several Kroger Food Stores in the metro area. Kroger and the IRS have teamed up to offer help to tax procrastinators. Tomorrow, IRS representatives will be answering questions and accepting state and federal tax forms. Assistance will be offered from 6 p.m. until midnight at selected Kroger stores. The closest Kroger offering this assistance is the store at 5664 Jonesboro Road in Lake City.
• We understand that tax deadline can be a very stressful time. We hope that having the IRS on hand to answer questions and take returns will make things a little easier. We are happy to provide our customers programs like this to thank them for all of the support they provide us throughout the year," said Paul Smith, president of Kroger Atlanta.
• The Internet. Several Websites offer tax help or tax forms that can be easily downloaded. Among the more helpful are www.irs.ustreas.gov.

  The home site of the Internal Revenue Service offers tax forms, tax rate schedules and many helpful tips.

• Phone assistance. The IRS answers taxpayer's questions at 1-800-829-1040.

  Recorded information is available for the most common questions, or taxpayers can wait and talk to an IRS representative.

  All federal and state tax forms must be completed and postmarked by midnight tomorrow. An extension can be granted if you think you can't fill out the forms in time, but an estimated tax check must accompany the Form 4868 request for an extension.

  If you're running short on cash, the IRS is allowing you to pay your tax bill for the first time on your credit card. Call 1-888-272-9829 to pay by MasterCard, Discover or American Express.

  A private company is handling the transaction and you'll have to pay a 2 or 3 percent charge for using the credit card.

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