Tallahassee, Fla., Tax Preparers Field Rebate Questions.

Byline: Juana Jordan

Jul. 31--It's not every day that Uncle Sam opens his wallet to give money back to his nieces and nephews. In fact, it's hardly ever.

That's one reason why his sudden act of kindness -- giving taxpayers an advance payment of a 2001 tax credit -- has raised eyebrows, prompted skepticism and been the subject of much misunderstanding.

Phones at H&R Block on North Monroe Street have been ringing almost nonstop since the Bush administration announced the Internal Revenue Service will process advance payments for taxpayers who filed 2000 tax returns. Single taxpayers could receive up to $300, while heads of households could get up to …