I'm not the only taxpayer who has no idea what he's sending to the IRS. This year, only 28 percent of all Americans will prepare their own tax returns, according to a voice in my head that invents accurate-sounding statistics.

Avoid the traffic by using one of the park's shuttle buses and view the elk rut with a park ranger.

The IRS spends God knows how much of your tax money on these toll-free information hot lines staffed by IRS employees, whose idea of a dynamite tax tip is that you should print neatly. If you ask them a real tax question, such as how you can cheat, they're useless. So, for guidance, you want to look to big business. Big business never pays a nickel in taxes, according to Ralph Nader, who represents a big consumer organization that never pays a nickel in taxes. . . .

I'm a big believer in anesthesia. I think it should be used for every medical procedure, indlucing routine physicals.

A long memory is the most subversive idea in America. A tautology is a thing which is tautological. A witty saying proves nothing, but saying something pointless gets people's attention. If your kids look like you, it's hereditory. If they look like the neighbor, it's the environment. Although golf was originally restricted to wealthy, overweight Protestants, today it's open to anybody who owns hideous clothing.

If for some reason you are unsure where to go, all you have to do is stand there looking lost, and within seconds a helpful New Yorker will approach to see if you have any "spare" change.

Several months ago, out of the blue, a company named "Cingular" started sending me bills. I had never heard of Cingular, and I honestly did not know what these bills were for, so I put them in the pile where I keep documents that I intend to scrutinize more carefully later on, after my death. Then I started seeing TV commercials for Cingular, but of course they did not make it clear what Cingular is, because the First Rule of Modern Advertising is: "Never reveal what you are advertising."