This article discusses the approach of tax time and the potential need for cash by some auction-rate security investors. "But as investors continue to stay away from buying these securities amid concerns about bond insurers and a lack of liquidity, hundreds of auctions are continuing to fail. As a result, Wall Street is scrambling to find ways -- ahead of the April 15 tax deadline -- for clients to tap their money," says the Journal, which mentions UBS AG, Citigroup Inc., Morgan Stanley and Wachovia Securities as brokerages looking for ways to provide credit to some of their frozen customers.

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