Bermuda resident US taxpayers will for the first time in many years have no opportunity to meet an IRS representative at the US Consulate General to assist them in the filing of their tax returns.

The Consulate said on Friday that budget cuts were to blame, but they did not say whether the service would ever be reinstated.

However tax accountant Patrick Hackenberg of the local office of Ernst & Young is coming to the rescue, having agreed to volunteer his time on April 1 and 2.

Those needing assistance can call the Consulate to schedule appointments.

Mr. Hackenberg said: "I have been getting a lot of calls from folks needing assistance, especially since they found out the IRS rep was not going to be here. So I decided to volunteer two days to try and help people out. I will show up with pencil and calculator in hand to see what I can do.'' US Consulate General deputy principal officer Bruce Berton, said: "We were disappointed that the IRS chose not to send a representative this year. It has most certainly been a popular programme in the past.

"I really admire Mr. Hackenberg's volunteer spirit, however. He has a wealth of experience with expatriate tax issues, and I'm sure will give valuable advice.

"The only caution I must give is that Mr. Hackenberg is not associated with the IRS or with the US government. He is simply volunteering his time as a public service. We were more than happy to provide him with the necessary space.'' Mr. Hackenberg is the Ernst & Young's director of tax services.

He has nine years of experience in the corporate and expatriate tax practice, the last three of which have been in Bermuda.

A second CPA at Ernst & Young, Julie Henderson, has volunteered to back up Mr.

Hackenberg in case he is unable to fulfil every appointment. She has worked with Ernst & Young in the US since July, 1993, and moved to Bermuda last May.

James Paul Sabo's monthly column, `US Tax Issues', is on Page 14 BUSINESS BUC