Well, wouldn't you know it, if those rapscallions in the IRS having come up with another way of tormenting the hapless taxpayers, by announcing that, starting with the 2002 individual tax returns, they would audit millions more of them than heretofore, concentrating in large part on those received from taxpayers in the middle and lower income tax brackets.

They're "easy pickings" for the IRS, since unlike those at the top of the totem pole in earnings, those farther down the pole (or barely above the ground) don't have the advantage of being able to retain the services of expensive tax lawyers and accountants to put up smoke screens and provide tax shelters- legal or otherwise- for their well-to-do clients.

And why, pray tell, is the IRS zeroing in on Joe Blow's tax returns to audit, when there's presently, according to the IRS, no less than $76 billion in uncollected taxes? That's a glaring paradox if there ever was one. And how that many taxpayers could get away for so long with not paying "Uncle" what he's due is beyond my comprehension. With nearly 20,000 revenue agents located in 62 district offices, along with 5,000 tax auditors, you'd think by now they'd been able to net most of those tax dodgers. Must be they're spending too much time in the office, instead of on the road lassoing 'em.

Another way the IRS could change their image as the "bad guys" would be if- and that's a big "if"- they could persuade congress to finally close that gaping loophole in the tax code that has allowed more than a million U.S. corporations and individuals who've registered as citizens of Bermuda to avoid taxes, a loophole that drains $70 billion each year from the U.S. Treasury. The IRS refers to that practice by the highfalutin term "tax motivated expatriation," when in reality it's nothing more than a sleazy, tax-cheating scheme. And to add insult to injury, corporations need only have a PO box there to qualify for that tax free ride on the treasury's merry-go-round.

In fairness to the IRS, however, it recently completed what was called the Offshore Voluntary Compliance Initiative, whose aim was to bring taxpayers who used offshore payment cards or other financial arrangements for hiding income back into compliance with the tax laws. More than 1,200 people with multi-million-dollar tax bills came forward, which resulted in the IRS identifying over $50 million in uncollected taxes and 80 new offshore promoters. As the acting IRS Commissioner Bob Wensel said, "we've discovered a gold mine of information that provides a valuable map to track down other offshore tax evaders." Let's hope they're not told by higher-ups in the administration to conveniently lose or misplace that map.

But before handing out any more laurels to the IRS, I'd like to know what's with this so-called "Offer and Compromise" program, which permits those owing back taxes to negotiate with them for a settlement. How come I didn't know that option was available to me? I guess it's because I've always paid my taxes promptly and in full, even when I had to tap my savings or borrow money to do so.
And never once did I consider trying to come up with some lame excuse, or pleading poor-mouth, in order to reduce the amount of the tax bite. It must've been my upbringing that kept me from even thinking about doing it. Plus, the idea of having to pay those vultures interest and penalties for late filings, or for cheating on my 1040 form, is against my grain.

As I see it, there's two opposing schools of thought about paying taxes. The first one is what I call the J.P. Morgan view, who said, "Anybody has a right to evade taxes if he can get away with it. No citizen has a moral obligation to assist in maintaining the government." The second one is what I'd label as the Will Rogers view, which is: "People want "just" taxes more than they want "lower" taxes. They want to know that every man is paying his proportionate share according to his wealth." If I may be so bold to ask, which viewpoint do you share?