FLAT-TAX SUPPORT UP AS TAX CODE THICKENS

For the millions of Americans who wait until the last minute, Tax Day is just two days away. In many instances, those who wait the longest are those who owe the most. In a recent survey, about 60 percent of those polled said they expected to get a refund. The task of filling out the proper tax forms probably is over and done with for much of the refund group.

But for those who expect to owe the IRS something when they file, the task of getting ready for Tax Day hasn't gotten any easier. Just last year, the IRS created 11 new forms and changed 177 other forms to adjust for changes in tax credits, deductions and capital-gains laws.

In the poll conducted for the Associated Press, the number of taxpayers who say federal tax preparation has become too complicated has increased significantly in recent years. Now two-thirds of the taxpayers polled say tax time is hair-pulling time, up from about half of the taxpayers polled three years ago.

Is this is a surprise?

It shouldn't be. Despite the so-called Paperwork Reduction Act, just about everything on the federal-government level is getting more and more difficult.

As tax preparation gets more complex, the number of Americans who favor a flat tax grows proportionately. About half the taxpayers in the AP's recent poll now say they would like some sort of flat tax, and a third said they would be willing to give up some deductions to simplify the tax code.

Those who favor a flat tax and those who are willing to put up with today's maze of credits and deductions can pretty much be divided into two camps: those who get refunds, and those who don't.

In a utopian world of fair and easy taxation, withholding from paychecks would exactly match a taxpayer's IRS obligation at the end of each year. There would be no need for forms or deadlines or complicated formulas. Many cities that collect earnings taxes have relived on payroll deductions for years without the need for filing forms or other time-consuming and costly paperwork.

But this isn't a perfect world. Even some strong supporters of flat taxes like the idea of offsetting tax bills with interest paid on home mortgages. And every tax credit, whether for college expenses or child care, has its ardent supporters.

One thing is pretty certain: Polls are having a growing influence on every activity in Washington. With the latest numbers, there may be some serious movement to address the tax code and not just talk about it. And surely it will be a topic in next year's presidential campaign.

Meanwhile, midnight Thursday is the deadline for mailing those tax forms for 1998.