Everyone has their favorite season of the year; the time that they truly enjoy more than any other. For some it's Christmas, for others it might be the beginning of spring or the middle of a long summer. For me, October and the changing of leaves has always been the time of year that I love the most.

But just as I have a favorite season, there is also a time of year that I truly hate. It's a time when I find myself feeling stressed and anxious, nervous and unsure. This season of dread stretches from the beginning of January until around Easter. It's tax season, and unfortunately for me, we're right in the middle of it now.

Phil and I do our own taxes without the help of any computer program. Each January I gather all the necessary receipts, invoices, and statements into a plastic bag and we pick one Sunday afternoon in March to figure out our taxes and how much we owe the government. It's an afternoon spent punching numbers into calculators, writing and erasing figures on tax forms, and muttering under our breaths. It usually culminates with Phil saying a few choice words about the government and the both of us having a stiff drink. The drink isn't to celebrate good news, but more as a numbing anesthesia that enables us to write out the checks to send off with our tax forms.

Since both of us are self-employed, this makes our tax returns more complicated than the average family's. We look for every deduction that we can find.

I think that after a week watching eight to ten children every day, that I should be able to deduct the price of a pitcher of marguerites as a medical necessity. Come on, without it I might go insane! But Phil refuses to budge as he lectures me about audits and bogus deductions.

I'm sure we're not the only family that hates figuring their tax returns. In fact, a national survey has found that roughly half of the nation's adult population lacks the most basic skills to prepare a tax return. The tax laws are complex, and often persons with limited means end up using a significant portion of a refund simply to have their taxes prepared. That is why we are lucky to have volunteers here in McCook who will help with tax returns. These trained AARP Tax-Aide volunteers help persons with low and middle incomes to maximize their legal deductions and credits, resulting in tangible economic benefits to them.

Two of these long-time volunteers in McCook are Leland Petsch and John Grill. They are at the McCook Public Library every Thursday evening from 5 to 8, ready to answer tax questions and help people fill out their tax returns. They are there every Thursday from the first of February through April 15. They estimate that they help over 75 families every year file their tax returns and get their refunds back.

Leland, who is a retired railroader, has been helping people fill out their tax returns for over 20 years. John, a retired mechanical engineer, has been working with Leland for the past six years. Both of these men attend a five-hour training session each January that covers the changes in the current tax laws. This year, Marshall Grant and Pam Brown are apprenticing under these men, as this is their first year of volunteering for AARP. Next year, they will be able to answer questions and fill out returns on their own. It is hoped that they can set up a second volunteer site at the McCook Senior Citizen Center.

Leland said it is very rewarding to be able to help people fill out their returns so they can receive back the maximum amount they can from the government. The team has been able to help some people get anywhere from $1,000 to $1,500 back. That's a lot of money, and some people wouldn't be able to figure out how to claim this refund with the help of these volunteers.

If you need help answering questions about your tax return or help in filling it out, please come to the library on any Thursday between now and April 15 from 5 to 8 in the evening. Leland wants people who are homebound or shut-ins to call him at 345-6071, and he will come to their house to look over their tax return. This free service is for the elderly and low to moderate income households. You can call Leland to see if you qualify for their help.

This "tax team" is also looking for more volunteers to help them next year. There would be the time commitment for the training session and then three hours a week helping with questions and returns. The first year you'd be working with these veterans before having a site by yourself. If you're good with numbers and would like to help others with the tedious chore of doing their tax returns, please call Leland or John for more information on how to volunteer. But you might want to wait until after April 1; they're a little busy until then.

Last year, nearly 32,000 volunteers nationwide, like Leland, John, Marshall, and Pam, committed their time and talents to help in their communities. AARP Tax-Aide volunteers provided over $48 million worth of volunteer time in 2002. McCook is lucky to have a set of these dedicated volunteers here in our town. If you can use their services, please do so. That's what they're here for.

Now you must excuse me while I start sorting through my plastic sack for that receipt I have for repairs to the swing set and new sand for the sandbox. Phil is starting to get that pained look on his face, which means it's about time for us to begin our annual rite of tax return torture. This is the Lyons' version of "March Madness." Any kind thoughts and prayers you can send our way will be greatly appreciated. And when we're done, I'm having that pitcher of marguerites, whether it's deductible or not.