• Doreen Warren, division administrator for revenue operations at the Idaho State Tax Commission, accepts a last-minute tax return today.

In the Tax Day sunshine, Dave Vitluski, Doreen Warren and Liz Rodosovich collected the last-minute tax returns of Idahoans, standing beneath a decorated awning in the Tax Commission's parking lot.

"April weather can be tricky," said Vitluski, an administrative clerk for the Internal Revenue Service, his eyes shielded by sunglasses. "I've been doing this for four years. This is the first nice day it's been in a while."

Vitluski teamed up with his State Tax Commission peers Warren and Rodosovich to collect envelopes from taxpayers. Over the course of the lunch hour, more than a dozen pulled into the commission's parking lot at 800 Park Blvd., Plaza IV of the Washington Group Plaza.

"We have dog treats, too, in case people bring their pets," said Rodosovich, a public information officer for the commission. She stressed that the dog treats and a basket of candy were paid for by the employees themselves.

• Tax Commission and IRS staff keep info and treats on hand.

While the majority of curbside filers pulled up in vehicles, a few cyclists dropped off their returns. A handful were walk-ups. One woman removed her headphones as she jogged up, envelope in hand.

Alex Larson, a young man in his 20s, walked up from his parking spot at the other side of the lot.

"Do I need a stamp?" he asked. "I'm filing this return for my grandmother."

• IRS employee Dave Vitluski and Tax Commission worker Doreen Warren operate Boise's curbside tax return dropoff service.

He was informed he did not. Before he left, he grabbed a tootsie roll for the road. Just before noon, a retired tax commission employee showed up with cookies for the state employees. The drive-thru dropoff service is available until 4:30 p.m. today.

With Tax Day looming, the debate over the so-called "Buffett rule" intensifies this week. Today, the U.S. Senate is expected to vote on President Barack Obama's proposed rule that would impose at least a 30 pecent tax on those earning more than $1 million in an attempt to make America's wealthiest citizens pay rates comparable to those paid by middle-class citizens. The measure, named after billionaire Warren Buffett, who backs the concept, could raise as much as $47 billion.

This Thursday, the Republican-dominated House of Representatives is planning a vote on legislation providing a 20 percent tax deduction for small businesses with fewer than 500 workers.

Since April 15 fell on a Sunday and today is a holiday in the District of Columbia, this year's deadline for filing taxes is tomorrow, Tuesday, April 17. The Internal Revenue Service said it had received, through April 6, 99 million of the 145 million expected returns. So far, 80 million refunds have been issued, averaging $2,794 down $101 from last year.

Idaho taxpayers still waiting to file their returns can take advantage of a special promotion by the State Tax Commission and Internal Revenue Service: a curbside filing service during the business day of April 17.

Last-minute filers need only head over to 800 Park Blvd., Plaza IV of the Washington Group Plaza, between the hours of 8:30 a.m. and 4:30 p.m. to drop off their completed returns, due Tuesday, April 17, this year for both state and federal taxes. They say those who participate won't even have to leave their cars.

Tax Commission and IRS officials will be stationed in the lot, ready to accept returns. While the Tax Commission can accept state returns, including those with payments, their IRS counterparts will not be able to accept payments.

For those returns, taxpayers should head to the IRS Taxpayer Assistance Center in the federal building at 550 W. Fort St.

Last-minute tax information is available at tax.idaho.gov.

Cautious optimism greeted Idaho's recently released report card on its financial strength. The Idaho Division of Financial Management revealed Wednesday that tax revenue through the first eight months of the 2012 fiscal year is nearly $33 million ahead of forecast. February receipts topped forecasts by $19.5 million - the largest surplus of the fiscal year.

As of February, Idaho had collected $1.64 billion, ahead of the $1.5 billion the state took in during the same period a year ago.

Not all revenue categories exceeded their targets, however. Sales tax revenue came in $2.5 million below the forecast.

Drilling into the data reveals that income tax collections were positively affected by an unusually low number of tax refunds - $12.7 million lower than expected.

"This month's low refunds are a timing issue," read the report. "Continuing verification and review improvements by the Idaho Tax Commission result in returns processing slightly later than in the past."

Simply put, tax collectors are taking their time in issuing refunds, thus delaying the output and causing refunds to be lower than expected in the early months of tax filing season.

"As a result, the current individual income tax surplus that is inflated by low refunds should deflate in coming months," said the report.

The Internal Revenue Service has brought the hammer down on more than 1,400 Idaho nonprofits, revoking their tax exempt status because the organizations failed to file required paperwork.

A new IRS rule requires nonprofits that collect less than $25,000 annually to notify the federal government each year they are still operating. If three years go by without notification, a nonprofit's tax-exempt status can be revoked. Without a tax-exemption 501(c)(3), nonprofits are not allowed to collect charitable donations.

In the Boise area, more than 350 nonprofits are on the list of agencies that had their tax-exempt status revoked. Included on the list were two American Legion posts, the Idaho Folklore Society, the Idaho Senior Citizens Lobby, Ride Idaho and the Zonta Club of Boise.

Regaining tax-exempt status requires organizations to start at the beginning of the process, as if they were applying for the first time. The IRS requires nonprofits to send detailed information on the organization's purpose and its conflict of interest policies.

April 15 has come and gone. No, you're not in trouble if you haven't filed your taxes. This year, returns aren't due until Monday, April 18, in honor of Emancipation Day—usually observed on the 16th, but as that is a Saturday, taxpayers have a few more days to prepare.

Presuming that you need this extra filing time, the Idaho Tax Commission wants to make the process as stress-free as possible by offering curbside dropoff service and easy options for filing extensions.

The Tax Commission bills its curbside drop-off as being so convenient that taxpayers won’t even have to get out of their cars. From 8:30 a.m.-4:30 p.m. Monday, outside of the offices of the Tax Commission (800 Park Blvd.), taxpayers can submit both federal and state returns as well as federal extension forms. However, returns with payments are not being accepted at the drop-off. For federal returns with payment, the IRS is directing taxpayers to the IRS Taxpayer Assistance Center in the federal building at 550 W. Fort Street.

Not quite ready to file? Extensions are available, too. To qualify for an automatic, six-month extension you need to pay either 80 percent of the tax you owe for 2010 or 100 percent of what you paid for state income taxes for 2009. This will help avoid the penalty for late filing, however, you’ll be charged 4 percent interest annually until it’s paid. The forms for these extensions can be found online or at the Tax Commission offices—where you can drop it off when you’re done.

Last minute tax information is available at tax.idaho.gov.

One down. At least nine more to go. A spokesman for the Idaho Tax Commission said embattled Rep. Phil Hart filed his 2009 income tax return just before the end of 2010. The commission had slapped Hart with a suit, arguing that Hart had pulled down a salary as a state lawmaker.

The Athol Republican still reportedly owes nearly $1 million in back taxes and penalties from the tax years 1997 through 2003, plus 2006 and 2008.

Hart was re-elected to a fourth term in the Idaho legislature in November.

• Phil Hart, R-Athol

Sen. Bernie Sanders, an independent from Vermont, is going all Mr. Smith on the deal struck to extend the Bush tax cuts. And this is old-school filibustering, not just threatening or reading from the phone book.

Watch it live here.