The United States Internal Revenue Service is coming to Bermuda in search of non-tax payers.

The IRS is seeking Americans and "green card'' holders living in Bermuda who have not filed their tax returns.

It is part of a worldwide campaign to encourage payments to offset an estimated annual bill of $7 billion caused by non-filing.

A tax assistor will be flown in by the American Consulate General between April 13 and 15.

IRS Commissioner Ms Shirley Peterson told non-filers: "It is never too late to get right with your Government. The time to do so is right now.

"We are offering to help people put this problem behind them so they can get on with their lives.

"The IRS will not recommend criminal prosecution of any taxpayer who comes forward, makes a true voluntary disclosure and files an accurate return.'' MOBILE LIBRARY DUE TO ARRIVE LIB Mobile Library due to arrive Government will be able to take the "library to the people'' when a British-made mobile library arrives this week.

Community and Cultural Affairs Minister the Hon. Leonard Gibbons said yesterday that as announced in the last budget, the libraries in St. George's and in Somerset were closed at the start of the year.

The $160,000 library is expected to arrive on the Island aboard one of the regular container ships within the next week, Mr. Gibbons said.

Once it is equipped with books and other supplies, "we look forward to commissioning it out very shortly, throughout the Island,'' he said.

Government will save money with the mobile library, but that is not why it is being introduced, he said. "We looked at this as a means of taking the library to the people,'' Mr. Gibbons said.

Unlike the two libraries which were closed, the mobile unit will be accessible to people in wheelchairs, he said.

A schedule will be published of the various sites on the Island it will regularly visit, he said.

TUCKERS TOWN RESIDENT DIES OBT Tuckers town resident dies Bermuda resident Charles (Penn) Hamilton, an American shoe manufacturer, has died of cancer at his home near St. Louis. He was 77.

Mr. Hamilton had a summer home, Sitting Pretty, in Tucker's Town. His daughter Mrs. Jean Hamilton Pearman lives in Bermuda, as does his grandson Richard Scott Pearman.

Mr. Hamilton founded the Hamilton Shoe Company in St. Louis in 1938, making shoes under the brand names Delmanette and Penaljo and at one time employing more than 1,000 people. He then founded the DeSoto Shoe Company in 1960.

A keen golfer, he was a winner of the Bermuda Goodwill Tournament.

DIVORCE DECREES NISI GRANTED DIV Divorces decrees nisi granted ERROR RG P4 23.1.1993 A clerical error in the Supreme Court this week resulted in the misreporting of one divorce. Janice Lorraine Darrell successfully petitioned for divorce from Edward Darrell, not the other way around.

The following divorce decrees nisi have been granted in the Supreme Court: Pauline Henderson from Gerald Sinclair Henderson, Joseph Michael Pacheco from Margaret Diane Pacheco, Maria Jose C. DaCosta Ortiz Lopez from Cesar Alfredo Ortiz Lopez, Linda Lorraine Reid from Donald Reid, Robert Ashville Eugene Bell from Laquita Maybelle Bell; Kuni Marie Frith Swan from Alexander Winston Joseph Swan, Devena Eleanor Elizabeth Mallory from Wesley Eugene Derek Mallory, Winnifred Elaine Bean from Frederick Colborn Bernard Bean, Margaret Jean Outerbridge from Gregory Wayne Outerbridge, Leon Dudley Dill from Deborah Lee Dill; Shannon James Eugene Robinson from Hope Andrea Robinson, Edward Darrell from Janice Lorraine Darrell, Margo Annette Cannonier from Legay Fanshaw Cannonier, Raymond Leroy Dowling from Carole Violet Dowling, Bettyjean Webb from Walter Eugene Webb, Yvonne Miriam Cumberland from Nigel William Cumberland, and Doris Archinette Brooks from Michael Duane Bradshaw.