citizens to pay taxes.

However, US citizens living overseas, including those in Bermuda, have an additional two months to file their returns with a deadline of June 15.

Residents are not given an extension to pay their `estimated' taxes however and are required to pay the total amount they estimate they will have to pay, and the real figure will be adjusted at a later date. And for the first time in several years, a representative from the US Internal Revenue Service (IRS) will be available in Bermuda to help taxpayers complete their returns.

Jennifer Schools, a spokesperson for the US Consulate in Bermuda told The Royal Gazette that Mr. Fred Dulas, head of the IRS Bureau in Mexico City would be on the Island on Monday and Tuesday next week. He will be available to assist US residents in filing their returns but an appointment must be made for the free consultation.

Ms Schools said that Mr. Dulas was "a very experienced tax professional'' and that he was on the Island for another matter, but was taking time out to help Island residents.

Ms. Schools said there were an estimated 6,000 US citizens on the Island, and that legal permanent residents also had to file a return. For an appointment, call the US Consulate General at 295-1342.