Do you often procrastinate filing your income tax return? If you do, you're not alone, especially if you live in one of the cities listed below. A leading tax software package provider tallied the returns that were filed between April 14th and April 17th, and these are the cities with the highest number of procrastinators:

10. San Jose, California

When it comes to size, San Jose is number 3 in California and number 10 in the United States. Sadly, when it comes to tax procrastination, San Jose is also number 10.

9. Phoenix

Despite being one of the cities that's growing faster in the country, Phoenix isn't so quick in other areas, as it's currently number 9 in tax procrastination.

8. Seattle

Unlike 2005, when Seattle didn't even appear on this list, 2006 found the Emerald City at number 8 position on the procrastination list.

7. San Antonio, Texas

The state of Texas has no less than three cities among the top 10, starting with the Alamo City.

6. San Diego, California

San Diego improved highly since last year, when they were on the top of the list, but they still have a long way to go before they're out of the top 10 list.

5. San Francisco, California

With all the technology the residents of San Francisco have at their disposal 24 x 7, it's easy to understand why they often wait until the last minute to go online and file their income tax returns.

4. Austin, Texas

The second city of the state of Texas to make an appearance on this list was missing last year. In 2006, though, Austin was number 4 among the top 10 tax procrastinators.

3. New York, New York

Being one of the cities with most residents in the USA, it was expectable that New York would also be one of the cities with the highest number of procrastinators.

2. Chicago, Illinois

Chicago may not like to be called "Second City," but if the IRS has anything to say about it, that's what it is. For the last 3 years Chicago has been moving up the list, one spot at a time.

1. Houston, Texas

The fourth biggest city in the United States and largest city in Texas is also number 1 on the list of American tax procrastinators.