CHECKS TO IRS IN THE MAIL; LAST DAY TO FILE TAX FORMS ARRIVES FOR BAFFLED, PROCRASTINATORS.

Byline: Lisa Van Proyen Daily News Staff Writer

Rather than crunching on a hearty lunch, hundreds of heartsick tax filers reluctantly crunched numbers on their income tax returns during the noon hour Wednesday in the San Fernando Valley.

``That's the way I am. I don't like to pay, so I wait until the last second. That way, I can be in denial for a few months,'' Patricia Folgar, a graphic designer, said as she frantically fumbled through foot-high stacks of tax forms at Glendale's main post office.

Everyone had their excuses for procrastinating: Bill Bruschaber, 81, of Glendale said he and his wife have not received tax information about an Ohio farm they own.

Nadia Marin, 32, of Sherman Oaks said she didn't even realize she had to file until Wednesday, when her chiropractor school instructor told her she must, despite only earning $5,000 during a three-month period last year.

Some people even stumped the IRS with questions, including Joe Battle, a collections group manager who was perplexed by a military man needing to know how to file if he worked in North Carolina while his wife worked in California.

``He was fully taxed in both states,'' Battle said. ``It was my weirdest one.''

Sherman Oaks English teacher Nick Fratt grudgingly walked up to an IRS table filled with forms in Van Nuys and muttered under his breath to a stray dog, ``You need to file your taxes, too? You've really got it bad.''

Fratt later said he was delaying the inevitable - owing Uncle Sam $600.

``Uh . . . I didn't want to find out what I already knew - that I owed money. I didn't want to see it in black and white. Now when a teacher who's only working five hours a day owes in federal income taxes, something's amiss.''

At the Van Nuys Internal Revenue Service office in the Federal Building, officials tried to relieve the stress by setting up a table outside filled with various tax forms.

``It's more frantic this year,'' Gary Rogers, an IRS information specialist said as he puffed on a cigarette while on a break from fielding last-minute questions. ``There's a lot of changes in the tax law, especially with capital gains. . . . They're frustrated, but they're not disagreeable.''

Nearby, Michael Little, 41, of North Hollywood jotted down the locations of the post offices open until midnight.

``I didn't have the money until Friday,'' said Little, who owes the government $800. ``I'm going to have a beer and then go through all the forms. I should have done it yesterday, but I got lazy and went to sleep.''

THE FACTS

Missed the deadline? There's a price to pay.

The IRS penalty for failing to file is 5 percent per month on unpaid tax, up to a maximum of 25 percent, said H&R Block district manager Irene Werner. And the penalty on failing to pay - you filed paperwork on time, but did not pay due taxes - is a .5 percent per month on unpaid taxes. This also applies to those filing extensions with a balance due. State tax penalties are similar to federal late payment penalties.

CAPTION(S):

2 Photos, Box

PHOTO (1) Postal Service worker Joseph Loveria catches a last-minute filer motoring by the Van Nuys office in a drive-by system on Sherman Way.

Gus Ruelas/Daily News

(2) Long lines were expected Wednesday at the Van Nuys post office as the last day arrived to file tax returns or apply for an extension.

Phil McCarten/Daily News

Box: THE FACTS (see text)