The world will little note nor long remember the brave words that appeared on page H2003 of the Congressional Record for March 14, but perhaps they bear repeating.

We learn from them that Rep. Del Clawson (R-Calif.) had just finished filling out his income tax return and was distressed at having to do battle with "the menacing labyrinths of federal income tax form 1040."

His distress was so deep that he thereupon introduced the following resolution:

"Whereas recent tax legislation has made federal tax laws increasingly complex;

"Whereas this increase in complexity has forced many persons to seek professional assistance to prepare their tax returns.

"Whereas Congress, while bearing responsibility for the complexity of the federal tax laws, and with the authority to simplify them, has not enacted tax simplification legislation: Now, therefore, be it

"Resolved by the House of Representatives (the Senate concurring), That it is the sense of Congress that every member of Congress must prepare his own income tax return without assistance until Congress exercises its responsibility and prerogative to ease the burden that the complex and obtuse tax laws place on taxpayers."

Clawson says: "When I read your column of March 11, it tied in so perfectly with legislation I was preparing to introduce that it seemed almost like telepathy." I'm pleased to hear it, Mr. Congressman, but I'll bet you one strawberry soda that your resolution will never pass. It makes too much sense.