If you are making 2012 estimated tax payments, this is a reminder that your 3rd quarter payment is due September 17, 2012. If you are mailing a check or money order with the voucher, remember that the burden of proof that you mailed the check timely is yours, so be sure  mail the check certified and in enough time to be received by the IRS on September 17th. The most efficient way to make estimated tax payments is to pay electronically through the IRS’s electronic payment system, EFTPS.   If you do not already have an EFTPS account, sign onto their website at http://www.eftps.gov to register. Mary Lee Miller Companion Tax