The Christmas and New Year's holiday season is over, but now 'tis the season for another kind of greeting -- from the Internal Revenue Service.

The IRS, in an effort to avoid what many called "Scrooge-like timing" last week, mailed out more than 86 million 1993 tax forms.

For years, the Internal Revenue Service had the forms delivered the day after Christmas. But two years ago, the IRS began having them arrive after the new year because of complaints of the Christmas week arrivals.

In addition to the 86 million tax forms, an additional 22 million postcards were mailed earlier to farmers and people who used professional tax preparers last year.

Although Uncle Sam now graciously waits until after New Year's to mail the forms, some taxpayers will still find a Scrooge-like whammy in their tax bills as they look to the April 15, 1994, deadline.

"High wage earners are being hit with a new tax increase," says Lee E. Kimmel of H.R. Block Income Tax, Inc., 1471 N. Kingshighway.

"We're also finding that many workers with incomes in what is referred to as the `middle class' are paying more taxes," said Kimmel.

Tax officials had estimated earlier that a typical family in the $50,000 to $60,000-a-year range, or a $30,000-a-year single person, would probably pay less in taxes this year than last.

Low income families, however, are getting an expanded tax break that rewards them for staying off welfare.

This news comes as no surprise to U.S. taxpayers. The changes are among several tax changes that President Bill Clinton and fellow Democrats pushed through Congress last August -- retroactive to Jan. 1, 1993 -- in an effort to cut the federal deficit by $500 billion over five years.

"In the past, when tax increases were voted at mid-year, they didn't go in to effect until Jan. 1 the following year," said Kimmel. "This time, all tax increases were retroactive."

Tax law changes approved by Congress in mid-year 1993 call for increased taxes on high-income people. A single person making $115,000 is now in a 36 percent tax bracket, while a 39.6 percent tax is imposed on single people making $250,000 or more.

The 36 percent bracket also includes heads of household making $127,500, married couples with incomes of $140,000 filing joint returns and married people filing separately making $70,000.

More than two million returns or card reminders have been received by Missourians.

"A year ago, 2.3 million Missourians filed federal income tax returns," said Nova Felton, public affairs officer for the IRS in the St. Louis.

"Many Missourians file early," she said. "Although taxpayers have until April 15 to file, a lot of people filed in January. In past years from 4,000 to 5,000 people file during the first month."

Not surprisingly, the majority of January filers get money back from Uncle Sam, she added. "Taxpayers filing early usually will receive their refund check within three to four weeks -- quicker if they file electronically."

Electronic filing is the way to go, says Felton.

"People will get their checks within two to three weeks, and the returns are usually more accurate," she said. "And, if people want their checks deposited directly into their accounts, that takes away the chances of checks being stolen."

The IRS is trying to keep up with busy, computer-age consumers and changing population demographics, noted Felton. It has devised some simple, faster ways to file.

Nationally, about 2.5 million childless married couples can now file the 1040EZ -- the simplest tax form -- if their joint income is less than $50,000, noted Felton. She also urged that anyone seeking additional information concerning their taxes call the toll-free number, 1-800-829-1040. "We're open weekdays from 8 a.m. to 5 p.m.," she said. "The best times to call are early morning or late afternoon."

Residents of Southern California and South Florida can use a new 1040 form written in Spanish. IRS Commissioner Margaret Milner Richardson said the agency is testing the feasibility of using forms in languages other than English.

U.S. Rep. Bill Emerson (R-Cape Girardeau) lodged strong opposition to the IRS's plan to send out about 500,000 tax forms and instruction pamphlets printed in Spanish.

In a letter faxed to the IRS commissioner, Emerson questioned how much the new forms and booklets cost U.S. taxpayers and wondered why after 131 years of being written in English the special forms were needed now.

Emerson has authored four pieces of legislation pending before Congress that promote the use of English in American society and government.

"Knowledge of English is a key to opportunity in American," wrote Emerson in his letter to the IRS. "Those who don't know English have a limited number of doors available to them. If we allow these materials to be distributed in Spanish, who will it make our citizens who speak languages other than English or Spanish feel? This action sets a dangerous precedent by singling out Spanish-speaking citizens to received special treatment by the federal government."