SACRAMENTO – If you filed on time but didn’t pay all or some of the taxes you owe by the deadline, you could face interest on the unpaid amount and a failure-to-pay penalty, according to the Internal Revenue Services.

The failure-to-pay penalty is equal to one half of 1 percent (.05) per month or part of a month, up to a maximum of 25 percent, of the amount still owed. The penalty rate is cut in half – to one quarter of one percent (0.25%) – while a payment plan is in effect.

Interest and penalties add to the total amount you owe. The sooner and the more you pay, even though it’s late, the less you will end up owing.

In addition, you may take advantage of a variety of electronic and other payment options, such as using charge or debit cards to pay your taxes, to make it easier or apply for a payment plan.

Electronic payment options are convenient, safe and secure methods for paying taxes or user fees. You can make payments online, by phone using a credit or debit card, or through the Electronic Federal Tax Payment System.

If you can’t pay all or some of the taxes you owe, you can apply for an installment agreement. The agreement allows you to pay any taxes you owe in monthly installments.

If you owe $25,000 or less, you may apply for a payment plan electronically, using the online payment agreement application. You must show the amount of your proposed monthly payment and the date you wish to make your payment each month.

The IRS charges $105 for setting up the agreement or $52 if the payments are deducted directly from your bank account ($43 for qualified lower-income taxpayers).The IRS will automatically give you the low income installment agreement fee if you qualify; you do not have to request it.

You are required to pay interest plus a late payment penalty on the unpaid taxes for each month or part of a month after the due date that the tax is not paid.

UPPER LAKE – There's one more day left of Lake County's first Grandmaster Invitational World Class Chess tournament.

The event is taking place at the Lake County Wine Studio on Main Street in Upper Lake.

This week the event has featured a match between Var Akobian, California's No. 1 grandmaster versus US Champion Grandmaster Yury Shulman.

“Blitz” matches start at high noon on Saturday, April 25.

The match will be live on the official site www.chessmastered.com and on the pages of www.chessdom.com.

Main Street between Bell Hill Road and Second Street will be closed to through traffic between the hours of 7 a.m. to 7 p.m. for construction of pavement rehabilitation and accessibility improvements through Monday, April 27, the weekend excepted.

Customers will be allowed access to local businesses within the affected closure area.

Signs will be in place to alert the traveling public of the need to use alternative routes.

The public is asked to drive with caution in this area.

For more information, call the Department of Public Works, 707-263-2341.

The event and Survivors Lap will be held on Saturday, May 16, and Sunday, May 17, at Clear Lake High School on Lange Street in Lakeport starting at 10 a.m.

Each cancer survivor will receive a free T-shirt to wear while walking the track. There is no cost to participate. Families are encouraged to attend.

Cancer survivors (anyone who has ever been diagnosed with cancer) from the Lake County area are invited to walk the first lap of the American Cancer Society Relay For Life to celebrate their victory over cancer.

The American Cancer Society Relay For Life Luminaria Ceremony remembers those lost to cancer and honors cancer survivors in Lake County, Saturday evening at sunset.

Funds raised will support the American Cancer Society’s research, education, advocacy and patient and family services.

Individuals or companies can make contributions and light a luminaria at the event. Each dedicated luminaria will be displayed at the Relay For Life event held at Clear Lake High School.

Luminaria contributions can be made by calling the American Cancer Society, 800-ACS-2345 or on our Web site www.relayforlife.org\lakecountyca.

Everyone from the community is invited to attend any portion of the event. It’s not too late to sign up a team either by registering on-line at www.relayforlife.org\lakecounty.ca or calling Event Chair Stephanie Ashworth at 707-367-3023.

The American Cancer Society is dedicated to eliminating cancer as a major health problem by saving lives, diminishing suffering and preventing cancer through research, education, advocacy and service.

Founded in 1913 and with national headquarters in Atlanta, the Society has 13 regional Divisions and local offices in 3,400 communities, involving millions of volunteers across the United States.

For more information, call 1-800-ACS-2345 or visit www.cancer.org.

The event will take place from 10 a.m. to 5 p.m. at Lot No. 1 on Pomo Street.

There will be food, raffles, live music, booths and dancers.

For more information contact the Elem Indian Colony's administrative office, 998-3003.

Included are Mendocino County projects that may impact Lake County commuters.

LAKE COUNTY

Highway 20

– A highway widening project from Government Street to Upper Lake Lucerne Road will continue. Work hours are 7 a.m. to 7 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 15-minute delays. Contractor – Argonaut Constructors of Santa Rosa.

– AT&T of Ukiah has been granted a Caltrans Encroachment Permit for utility work from Upper Lake Lucerne Road to Rancheria Road. Work hours are 8 a.m. to 4:30 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate five-minute delays.

– The county of Lake has been granted a Caltrans Encroachment Permit for sidewalk upgrades from Fourth Street to Sixth Street in Lucerne. Work hours are 8 a.m. to 3 p.m., weekdays. Traffic will be restricted to one lane in each direction of travel. Motorists may experience minor traffic slowdowns.

Highway 29

– Bridge deck repairs at Putah Creek Bridge will continue. Work hours are 7 a.m. to 7 p.m. Monday though Thursday, and 7 a.m. to 3 p.m. on Friday. One-way traffic control will be in effect. Motorists should anticipate 10-minute delays. Contractor – DeBruin Construction Inc. of Stockton.

– Bridge deck repairs at Siegler Creek Bridge will continue. Work hours are 7 a.m. to 7 p.m. Monday though Thursday, and 7 a.m. to 3 p.m. on Friday. One-way traffic control will be in effect. Motorists should anticipate 10-minute delays. Contractor – DeBruin Construction Inc. of Stockton.

Highway 175

– PG&E of Eureka has been granted a Caltrans Encroachment Permit for utility work near Santa Rosa Avenue on Friday, April 24, from 8:30 a.m. to 11:30 a.m. One-way traffic control will be in effect. Motorists should anticipate five-minute delays.

MENDOCINO COUNTY

Highway 1

– Construction of a retaining wall about three miles north of Elk will continue. One-way traffic control with a temporary signal will be in effect 24 hours per day, seven days per week. Motorists should anticipate 10-minute delays. Contractor – Granite Construction of Ukiah.

– AT&T of Fort Bragg has been granted a Caltrans Encroachment Permit for utility work from Little River Airport Road to Cabrillo Drive. Work hours are 7 a.m. to 4 p.m., weekdays. Intermittent one-way traffic control will be in effect. Motorists should anticipate five-minute delays.

– The city of Fort Bragg has been granted a Caltrans Encroachment Permit for sidewalk and sewer upgrades from Walnut Street to Pine Avenue. Work hours are 7 a.m. to 3 p.m., weekdays. Southbound traffic will be restricted to one lane. Motorists may experience minor traffic slowdowns.

– Construction of a retaining wall about 1.7 miles north of Hardy Creek Bridge will continue. Work hours are 7 a.m. to 5:30 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate five-minute delays. Contractor – Maggiora and Ghilotti Inc. of San Rafael.

Highway 20

– AT&T of Ukiah will be relocating utilities from 0.8 miles to 0.6 miles west of Wildwood Camp Ground. Work hours are 7 a.m. to 4 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 10-minute delays.

– Caltrans will perform routine maintenance from 2.5 miles west of Little Lake Road to the James Creek Bridge beginning Monday, April 27. Work hours are 7:30 a.m. to 3 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 10-minute delays.

– PG&E of Eureka has been granted a Caltrans Encroachment Permit for utility work from Cutter Lumbar Company Road to the railroad crossing on Monday, April 27, from 8 a.m. to 3 p.m. One-way traffic control will be in effect. Motorists should anticipate five-minute delays.

Highway 101

– Roadway repair due to pavement deterioration from 3.6 miles south of Ridgewood Ranch Road to 1.9 miles south of Ridgewood Ranch Road will continue. Traffic will be restricted to one lane in each direction of travel 24 hours per day, seven days per week. Motorists may experience minor traffic slowdowns.

Highway 128

– AT&T of Walnut Creek has been granted a Caltrans Encroachment Permit for utility work from 0.9 miles west of Big Oaks Drive to Mountain House Road. Work hours are 7 a.m. to 5 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate five-minute delays.

Highway 162

– A bridge widening project at Outlet Creek Bridge will continue. Work hours are 7 a.m. to 5 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 15-minute delays. Contractor – Viking Construction Co. Inc. of Rancho Cordova.

– Caltrans will continue routine maintenance from the Long Valley Creek Bridge to the South Eel River Bridge. Work hours are 8 a.m. to 3 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate five-minute delays.

Highway 253

– A bridge widening project at Anderson Creek Bridge will continue. Work hours are 7 a.m. to 5 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 15-minute delays. Contractor – Viking Construction Co. Inc. of Rancho Cordova.

– A bridge widening project at Soda Creek Bridge will continue. Work hours are 7 a.m. to 5 p.m., weekdays. One-way traffic control will be in effect. Motorists should anticipate 15-minute delays. Contractor – Viking Construction Co. Inc. of Rancho Cordova.

For information pertaining to emergency roadwork or for updates to scheduled roadwork, please contact the California Highway Information Network (CHIN) at 1-800-GAS-ROAD (1-800-427-7623).