THE VIRGINIAN-PILOT 
              Copyright (c) 1995, Landmark Communications, Inc.

DATE: Tuesday, April 18, 1995                TAG: 9504180386
SECTION: FRONT                    PAGE: A1   EDITION: FINAL 
                                             LENGTH: Short :   36 lines

RACE AGAINST THE CLOCK SWEATIN' TO THE IRS. REFUND OR PAYOUT? EITHER WAY, ANOTHER TAX SEASON IS PAST, AT LAST.

PAUL AIKEN

Staff photos

Frank Schumacher, a postal worker, was after fresh air, not rain,

when he volunteered for outside work at the post office this year.

``Wouldn't you know it was going to rain?'' he said.

Spike Lepp, of Portsmouth, gives his tax envelope a final lick while

he waits in line at Hampton Roads' main post office, on Church

Street in Norfolk. Lepp says he always waits until the last minute -

and says he always has a refund coming.

TAX FACTS

- Taxes will gobble 34.4 percent of the average American's

income, up from 34.2 percent in 1994, 32.9 percent in 1985 and 28.3

percent in 1965.

- New Yorkers will have to work the most days - until May 24 - to

pay their taxes. Alaskans are free the earliest - April 17.

- Virginians will work until April 29 to pay off their taxes.

- American workers spend more paying taxes than they do on food,

tobacco, clothing and housing combined.

SOURCE: Tax Foundation, Washington, D.C.

by CNB