Read my lips, Congress. You, too, George:

No new taxes.

You guys have done a thoroughly rotten job of budgeting the money you have, managing to overspend your $1 trillion in revenue by more than $200 billion a year. Giving you guys more money would be like giving an alcoholic the keys to a distillery.

If you can show some real multiyear budget cuts more serious than shifting Pentagon payrolls, then maybe I'll think about some new taxes in 1992. Most of you have been having a great time throwing my money around to get yourselves reelected, while spending this country into Third-World class debtor status.

Now comes the time to show that you are the leaders you claim to be and to make the hard choices. So quit the whining and public posturing, try to make it to the job more than 12 days a month and get to work. If you don't, we'll find someone who will. DONALD MacQUEEN Arlington ... Not Even on Kids' Stuff I have one thing to say in response Steve Bates' "Let's Tax Our Kids" {Outlook, June 24}: taxation without representation.

I started working part-time when I was 15 years old just for extra spending money. Every pay day, about one quarter of my check went to taxes. Because I was still dependent on my parents, I could not claim an exemption. When I realized I would not get all my taxes back at the end of the year, I did some checking into the laws.

The most common answer to my question of taxation without representation was that I still used the roads (though I was not allowed to drive at 15, either) and public services that tax dollars pay for. I was also told, "That's life -- deal with it" and heard the old cliche' about death and taxes many times.

The most creative answer I got was from my congressman, who said that as a child I am represented by my parents. Somehow I don't think my parents and I have the same views on a lot of issues.

The idea that Steve Bates offers is to tax those items that are frequently bought by teenagers. To me, taxation of anyone under 18, be it through paychecks or tariffs on products geared toward teens, goes against one of the main reasons this country was founded. Our fathers created this country to escape the tyranny of cruel laws and unfair taxes. Minors are denied that one right that protects them from unfair taxes: the right to vote. SARA OKREND Silver Spring