Taxpayers who don't have their expected tax rebates yet might want to re-mark the calendar for late spring or summer.

The reason is in the fine print of an Internal Revenue Service announcement last week.

The government said it has decided to issue paper checks to all taxpayers who had their tax-preparation service or e-filing provider fees deducted from their refunds, even if the refunds arrived by direct deposit.

It is also issuing paper checks to taxpayers who prescribed that their refunds be directly deposited into multiple bank accounts.

Folks in either category must consult the online payment schedule marked "Paper Check," not the one marked "Direct Deposit," to know when their rebate from a Bush administration initiative will arrive.

Cheryl Hinkley, office manager at Liberty Tax Service in Christiansburg, said she has explained the situation to numerous customers who got their refunds electronically -- but whose stimulus payments haven't come yet.

"People are disappointed that they didn't know this ahead of time," she said.

It was possible to pay tax-return fees by credit or debit card and receive the stimulus money as a direct deposit like the refund. But many taxpayers choose the convenience of dinging their refunds.

Another possible reason for a stimulus-payment delay is late or last-minute filing.

The official stimulus-payment schedule applies to people who filed in enough time for the IRS to complete processing by April 15. Those folks who filed late or close to deadline may receive their stimulus payment late, the IRS said.

The IRS said it began shipping tax rebates to 130 million individuals in late April and will finish in July.

In giving a detailed policy explanation, the IRS said taxpayers who elected fee-deduction "entered into a financial agreement with the tax preparation provider or e-file software company for a refund anticipated check (RAC). Both Refund Anticipation Checks (RACs) and Refund Anticipation Loans (RALs) are bank products."

TurboTax, for instance, used the Santa Barbara Bank & Trust. TaxAct used Republic Bank.

Rather than the IRS, the tax-preparation companies' bank partners sent out tax refunds to customers who deserved them, the IRS said. The IRS paid the banks back, said IRS spokesman Jim Dupree.

But the IRS has decided to not use the banks for the stimulus payments, Dupree said. It prefers to issue a bona fide government check instead.