As I sit here reading and rereading the new IRS forms that proclaim as their goal to "make taxes less taxing," I'm thinking that the forms will indeed be less taxing if I just don't fill them out.

I have a PhD in psychology and graduate course work in statistics (sadistics, as we called it) and am baffled that I cannot understand the instructions for Form 8598, home mortgage interest. I cannot even figure out if I'm supposed to fill the form out. Three calls to the IRS hot line have produced the following responses: 1. Yes; 2. No; 3. They hung up on me.

Am I the only home owner who refinanced his house last year when interest rates were low, took no equity money out but included the costs of refinancing in the new loan? I wonder whether General Motors with its $2 billion tax loophole has to fill out anything like Form 8598?

I am not opposed to paying taxes -- I even think GM should pay its taxes. But I do think the instructions should be understandable even to an average PhD. Maybe I'll see if my congressperson can fill them out for me.

STEPHEN P. FARBER

Landover Hills