Every year about this time I go through a terrible period of deep angst. I shouldn’t allow this stress to build up and I certainly shouldn’t allow myself to become so beleaguered that I actually freeze. I mean I just can’t seem to get anything else done because of this one item.

What could be so awful, so overwhelming to me?

It’s the unpleasant reality of getting my tax information put together and then actually giving it to someone else to do all the tedious and baffling work. I’m such a wimp I can’t even face the forms!

If there are unsung heroes in our country it has to be the brave and fearless tax preparers of our nation.

When I look at Form D, line 22 I can actually break out in a sweat that I may not answer correctly and have the hounds of the IRS baying at my door in a couple of hours.

The brave souls that will tackle someone else’s taxes have my undying gratitude, as well as my business. They fill out countless forms. They swiftly and bravely put numbers on all required lines and laugh in the face of danger. They are utterly fearless.

Like most people during the first of the new year, I always promise myself that as soon as I have all the pieces I will assemble the information and get it done early so I don’t have to fret so much. Unlike the rest, I don’t.

My financial life is fairly uncomplicated. I tend to keep it that way just because I dislike having to deal with tax issues so much. Yet, every year I end up waiting until the last moment with another new resolution that I won’t let this happen to me again.

Yeah, right!

The “Infernal” Revenue Service has managed to create an image that is all powerful and vengeful. How did this agency get to this stage? If I had to make a conjecture I would have to say the image came into play during prohibition, when “revenue agents” would hunt down and destroy would-be liquor barons. We’ll never know who was right or wrong in that war.

I’m afraid the IRS has not been able to change that image in the 80 years since then. I don’t know that they have actually tried that hard either. What better way to keep us all in line?

I did take a look at their online presence and see that it is well organized and “friendly” looking. Would I ask them a direct question and let them know who I am? Not likely. I would be too afraid they would track me and my tax return down just to make sure that my questionable revenue was there.

In the past 15 years they have been busy reorganizing and redefining themselves. Unfortunately, in my mind it’s going to take a lot of changing to make me think they are there to help me. There are a number of other people who feel the same way.

To see the IRS Web site, go to www.irs.gov. Judge for yourself if it will be able to help you when filling out your taxes.

By the way, you have a reprieve this year; tax forms do not need to be postmarked until Tuesday, April 17 at midnight. I know this is contrary to what all the pamphlets say, however on the IRS Web site it appears that April 16 is also a holiday (Emancipation Day in Washington, D.C.) and therefore the filing date was extended the one day. Check it out at http://www.irs.gov/newsroom/article/0,,id=167195,00.html.

With that said, Tax Freedom Day for 2007 nationwide will be on April 30 according to The Tax Foundation. Us lucky folks in California will see our freedom day on May 7. Makes you think about for whom you really work.