INCOME TAX LINE: Customers form a line while waiting to be seen at the Department of Revenue and Taxation's income tax filing counter midday Tuesday in Barrigada. Before COVID-19, Rev and Tax often saw lines of customers, but this time, the separate lines for income tax and another for vehicle registration stretch longer and into canopies outside the department's rented building. Customers are urged to plan on lining up in the early morning hours to avoid the midday to afternoon heat. David Castro/The Guam Daily Post