NEVER PUT OFF TILL TOMORROW WHAT UNCLE SAM NEEDS TONIGHT PROCRASTINATORS RUSHING TO FILE THEIR INCOME TAX RETURNS.

Byline: Dana Bartholomew Staff Writer

VAN NUYS - It's the national rite of procrastination - last-minute taxpayers scrambling for IRS forms and anyone who can help figure their taxes by today's midnight cutoff.

Across the San Fernando Valley on Monday, taxpayers groaned to fulfill their fiduciary duty, as tax preparers and postal workers girded for the burden of processing debts and refunds.

``I don't like this at all; I wish there was another way to do it,'' said Bruce Garrick, 45, of Studio City, a tax extension request in hand. ``I just can't deal with it.''

Garrick was among hundreds of fidgety taxpayers lined up outside the Federal Building in Van Nuys to collect sheaves of Internal Revenue Service tax forms, ranging from the speedy 1040EZ to the 1040A and dreaded 1040 long forms.

They had scrambled for parking, ducked through a downpour and now dreaded burning the midnight oil in order to ink every last line by tonight's deadline.

``Thank God, this place is here,'' came a voice from the crowd, standing before IRS officials handing out tax forms and schedules from a dozen boxes by the front door.

By noon, officials said, 250 residents had snaked through the line.

``This year, it's a nightmare; every year it's a nightmare,'' said Van Nuys resident Frances, 75, who declined to give her last name and had walked nine blocks through the rain to pick up her forms.

``I've paid taxes all my life, and I'm tired of it,'' she said. ``I've paid more than my share. I need a reprieve.''

While residents cracked open purses to pay Uncle Sam, postal workers from San Diego to Santa Barbara prepared to postmark an estimated 6 million to 7 million tax envelopes by midnight.

To help residents meet their deadline, about a dozen local post offices will be open until midnight.

``We're so ready,'' said David Mazer, a spokesman for the U.S. Postal Service who recalls the day 23 years ago when only the downtown post office was open to accept late returns.

``You can just drive up, roll down the window and hand it to one of our people. It's (become) an annual rite.''

H&R Block tax preparers said they were swamped with calls and were accepting only walk-in customers Monday. At the Sherman Oaks office, which stayed open all night Monday, five preparers stood ready to accept last-minute customers.

``We are very busy, busier than ever,'' said Deidra Shenko, an H&R Block customer service agent. ``It's a lot of procrastinators - they have a lot of demands they want met.''

Many mom-and-pop preparers said they were just too busy to discuss the load.

``Extremely swamped,'' said Erik Cornejo, a preparer with Rosie's Tax & Plus of Pacoima, where a desk was stacked with tax forms. ``Lots of coffee.''

Some residents were stoic, if not cheerful, about their state and federal debts - and refunds.

``I want to pay my taxes; everything is ready,'' said Marleny Torres, 39, of Van Nuys. ``I like it when I get a lot of money back.''

Despite his expected refund, Raul Lomeli, 30, of Tujunga, was more downcast.

``They're expensive,'' he said of his tax share. ``A big chunk goes to the government. It's not a good feeling, it's not a good feeling.''

TAX DAY

The following local U.S. Postal Service offices will be open today until midnight for the collection and postmarking of federal and state income tax returns:

--Antelope Valley, 43824 20th St. W., Lancaster.

--Burbank, 2140 N. Hollywood Way.

--Canoga Park, 8201 Canoga Ave.

--Glendale, 313 E. Broadway.

--Santa Clarita, 24355 Creekside Road.

--Simi Valley, 2551 N. Galena Ave.

--Studio City, 3950 Laurel Canyon Blvd.

--Sylmar, 13700 Foothill Blvd.

--Thousand Oaks, 3435 Thousand Oaks Blvd.

--Van Nuys, 15701 Sherman Way.

--Woodland Hills, 22121 Clarendon St.

CAPTION(S):

photo, box

Photo:

A table piled with assorted tax forms withstands the swarm of last-minute tax filers outside the Federal Building in Van Nuys.

Andy Holzman/Staff Photographer

Box:

TAX DAY (see text)