The Internal Revenue Service has announced that military personnel assigned to Operation Desert Storm in the Middle East will have until at least June 15 to file their 1990 tax return and pay any taxes due for the year.

The extension applies to regular military personnel and reservists who are stationed overseas on the regular April 15 filing deadline.An IRS news release says the federal tax agency is working with the Defense Department to assist military personnel in processing returns so refunds can be issued as quickly as possible. On any taxes due, interest charges will still apply for amounts not paid by April 15.

An IRS publication describing Desert Storm tax issues is available for military personnel by calling 1-800-829-3676.

In a related matter, Salt Lake County Treasurer Arthur L. Monson has announced he will waive penalties on delinquent property taxes for National Guard and reserve members activated for Operation Desert Storm, if they contact his office.

In addition to waiving penalties, Monson said he will reduce the interest charged on unpaid taxes from 12.5 percent to 6 percent, the rate military personnel pay for financing obligations under the Soldiers and Sailors Relief Act. For information, call 468-3404.