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If I recall correctly, the IRS did away with this service as of 1/1/04, which is a shame, because it really was a great way to document that returns were filed timely.

In that case, I guess we're really lucky here. Our IRS and state tax people come out to Kroger stores around the Atlanta area on the evening of Apr. 15th to receive tax returns and date stamp them and our copies. They also are there to help people who haven't done their returns yet. I just take our returns to them that night and hand them over.

On the question of paying quarterly payments on time, I've had a glitch or two and never have been penalized. In one case, the payment was lost in the mail, the check was never cashed. I made a double payment the next quarter and it was never questioned.

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