The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1996, Landmark Communications, Inc.

DATE: Monday, April 15, 1996                 TAG: 9604150046
SECTION: FRONT                    PAGE: A1   EDITION: FINAL 
SOURCE: ASSOCIATED PRESS 
DATELINE: WASHINGTON                         LENGTH: Short :   42 lines

ONE-THIRD OF WORKDAY GOES TO UNCLE SAM

A typical American works almost until lunch time to pay federal, state and local taxes before earning a penny for food, clothing or shelter.

The tax bite in an eight-hour day will amount to two hours and 47 minutes this year, according to the Tax Foundation, a nonpartisan research organization financed partly by corporate grants.

That means workers arriving at 9 a.m. would have earned enough to pay federal taxes by 10:50 a.m. and enough to pay state and local taxes by 11:47.

This year's tax-bite work period ties last year's for the longest on record. And it's 15 minutes longer than the work time needed to pay for food, clothing and shelter.

Fifty years ago, the tax-bite work period was 50 minutes shorter; a decade ago, it was nine minutes less.

In 1996, Connecticut residents had to work the longest to pay taxes, three hours and 19 minutes. Alabama residents had the shortest, two hours and 29 minutes. ILLUSTRATION: [Color illustration]

JOHN CORBITT

The Virginian-Pilot

FILING TODAY?

Main post offices in Chesapeake, Hampton, Norfolk, Portsmouth,

Suffolk and Virginia Beach will be open until midnight to handle

last-minute filers. Newport News" Denbigh Station post office will

be open until midnight. IRS representatives will be on hand at some

of the offices, as will postal employees selling stamps.

by CNB