HELPFUL HINTS: Plastic still isn’t allowed, but...

HELPFUL HINTS: Plastic still isn’t allowed, but the IRS now offers an installment plan. As is the case with most pay-later plans, it’s cheaper if you pay up front: Uncle Sam’s annual interest rate is 7%, and late payment penalties can push the rate up to 13%. . . . Early birds who filed in January got refunds in about a month. . . . Procrastinators won’t get their checks for at least six weeks--longer if filings contain errors. . . . The IRS office at 24000 Avila Road in Laguna Niguel is accepting completed tax forms between 8 a.m. and 4 p.m., through Thursday. Forms are available 24 hours a day, seven days a week. Parking is free.