"The tax code is commonly riddled with provisions that treat similarly situated taxpayers differently and create perceptions of unfairness."

Albany officials would treat taxpayers to a $4.6 billion tax reduction between now and the end of 1990.

Regardless, treating taxpayers fairly and assisting taxpayers are critical missions for the I.R.S.

Mr. Bosco also said that Mount Vernon needs to be run more like a business that treats taxpayers as stockholders.

"The agency spends significant resources educating personnel to treat taxpayers fairly, and the commission found very few examples of the IRS personnel abusing power," the report noted.

In the training course, the textbook emphasizes treating taxpayers with courtesy and fairness, but it also mentions the use of surveillance and informants to catch wily white-collar crooks.

I.R.S. employees are aware of their duty to treat taxpayers fairly and to comply with the agency's rules of conduct and the 1988 Taxpayer Bill of Rights.

"What I object to is spending that wastes the people's taxes and treats taxpayers unfairly."

The Mayor said city workers would be trained to treat taxpayers politely, and children in the public elementary schools might have to take classes on ethics and proper behavior.

It is sickening that the Government would never dare to treat taxpayers in that way over their entitlements to past reliefs or past allowances.