250,000 Wasatch Front residents drop forms into mail on deadline day. See story on B5.Taxpayers blamed their accountants, poor math skills and even a golf tournament for waiting until deadline day to make a dash to file their federal returns.

"I made it!" Ron Pahk of Honolulu said as he mailed his return before the deadline of midnight Monday. "Right now I'm going to drink as much as I can. I'm tired of suffering."The Internal Revenue Service expected to receive as many as 27 million returns this week, many of them filed within a few hours of the deadline. The agency expected a record 113 million returns this year.

Many post offices in the nation's larger cities remained open to accept returns until the deadline. In many areas, the IRS extended telephone hours to answer questions.

"I always have to do things late - my Christmas shopping, my gift shopping," Elizabeth Richardson said as she sat in bumper-to-bumper traffic outside Dallas' main post office.

Many dawdlers blamed their accountants.

"Honey, my tax man was very busy - he just let me have it today," housewife Beatrice Biteri said as she waited outside Terminal Annex post office in Los Angeles.

Nearby stood an 8-foot inflatable Excedrin bottle "for headache Number 1040." An accountant-comic gave away bagels and extension forms.

In Dallas, about a dozen postal workers stood at the curb with big baskets for motorists to toss returns into.

"They wait until the last minute, and usually it's those who owe. We get this every year at tax time," said postal worker Eddie Jones.

"It's crazy," postal worker Charlotte Stevens said of Philadelphia's main post office. "It's wall to wall."