HOW FITTING THAT President Reagan's words Tuesday evening came to us live from the District of Columbia, where some of his best taxpayers have a certain special interest in what he had to say. As far as Americans who happen to live in the District of Columbia are concerned, Mr. Reagan was right on the money when he said:

"Death and taxes may be inevitable, but unjust taxes are not. The first American Revolution was sparked by an unshakable conviction: taxation without representation is tyranny.

Two centuries later, a second American Revolution for hope and opportunity is gathering force again -- a peaceful revolution but born of popular resentment against a tax system that is unwise, unwanted and unfair."

All right -- one place the president could help stop taxation without representation is right here in the District of Columbia. Can we count on the full weight of this presidency to strike a blow for freedom with an obviously fair and long overdue change -- to real representation in the U.S. House and the Senate for the people who live here? These are the same people, after all, who are in the forefront of those who, as Mr. Reagan put it, "pay America's bills."

These also are the same people who would be among the hardest hit under the president's plan to eliminate the federal tax deduction for state and local taxes, according to a Congressional Research Service study. That's because the income and sales taxes here are relatively high. As a result, the 44 percent of District households that itemize taxes would pay $1,433 more in federal taxes, the study indicates. Now how do you suppose the people in any of the states would react if they were subject to this kind of increase -- and told that they would no longer be represented in the House or Senate?

Just permit the District of Columbia's taxpaying Americans an opportunity to join these deliberations as full citizens.