While I remain in the foul humor brought on by encounter with this year's tax laws, let me tell you about a letter from Sally I. Gerner of Triangle, Va. At this time of the year, Sally prepares at least a half-dozen tax returns a day for her clients and is quite familiar with tax records. She writes:

"Fifty percent of the W-2 forms brought to me are practically illegible. I have a good magnifler on my desk, but some of the forms are still unreadble. The U.S. government is the worst offender, in both Civil Serivce and Military W-2 forms. But would you believe the worst one I have had this year was brought in by a Washington Post employee?

Yes, Sally, I would believe you. I, too was given a set of W-2 forms on which the figures cannot be deciphered. My bank's computer appears to be related to The Post's. It, too communicates in smudges. And because I must now take so many pills I rattle. I had to go through dozens of pharmacy register receipts that are so faint they can't be read. If I were an IRS agent asked to accept illegible documents as "proof" there would be a lot of irate taxpayers complaining to their congressmen about me.