No other service is distributed according to "merit", requiring low-income taxpayers to finance something to which they and their children are denied access.

In 1989 the agency began requiring taxpayers who take the dependent-care credit to give the name, address and Social Security number of the baby sitter or day care center they paid.

A way in which vouchers are used for partial privatization is the government requiring taxpayers to pay for a service whether they use it or not and allowing them to choose their service provider.

Szilagyi decided that the most efficient way to clean up this mess was to simply require taxpayers to list their children's Social Security numbers.

Critics say that the rate would have to be much higher and that the system would require taxpayers to give up all or most of their deductions, including the mortgage interest deduction.

A storm of protest greeted the revenue service's 1985 attempt to require taxpayers who use their own cars for business to keep daily mileage logs.

But requiring taxpayers to subsidize unlimited choice among public, private and religious schools is the wrong solution.

The Internal Revenue Service is putting off until next year a pilot program to require certain low-income taxpayers to provide conclusive proof of their eligibility for a special tax credit.

Requiring large taxpayers to transfer payments to the state electronically would add about $75 million to the state treasury this year.

LEAD: To the Editor: You state that "requiring taxpayers to subsidize unlimited choice" is the wrong solution.