I.R.S. Makeover

You would think from recent news releases that the Internal Revenue Service, ordinarily viewed as the Grinch who stole Christmas, has had a Scrooge-like epiphany.

All of a sudden, the I.R.S. has begun to sound like one's canny estate planner rather than John Q. Public's bete noire. Here are some of its suggestions.

We should consider, for instance, postponing gains until 1998, when the capital gains tax dips from 28 to 20 percent; we should remember that "losses from the sale of stocks or bonds can be helpful in reducing or even in eliminating capital gains taxes"; we should consider putting off until '98 the receipt of year-end bonuses; we should "accelerate deductions" by perhaps paying all of our state and property taxes in December, and by donating cash, old clothes, household items, or unsalable inventory from small businesses before hailing the New Year; we should, if it's feasible, put off that coronary bypass or appendectomy until after Dec. 31.

Or, if we think we'll be in a much higher bracket next year, the I.R.S. suggests reversing the strategy by accelerating income as much as possible this year and deferring deductions until 1998.

No sooner did this avuncular advice arrive than we were told that "Suffolk County residents have a special opportunity to resolve any Federal tax problems, whether of long-standing vintage or recent origin" at the I.R.S. office in Hauppauge from 9 a.m. to 5 p.m. on Saturday, Dec. 13. . . .

"Opening the office in Hauppauge on a Saturday serves to emphasize our year-round commitment to work with taxpayers. . . ." Appointments were advised, but, the release said, "taxpayers who stop in without an appointment will not be turned away. 'We are accessible - that's what this day is all about,' District Director [Herbert J.] Huff emphasized."

So, get on down there on Problem Solving Day, thank the staff for the tips, and ask if, by following them, we, too, like many of the country's wealthiest filers, will be able to avoid income taxes entirely. Who knows? Maybe, given the recent makeover - prompted presumably by the House of Representatives' reform bill - the I.R.S. will tell you.