EDITORIAL : RIGHTS FOR TAXPAYERS.

CONGRESS has decided that Americans deserve a more level playing field when they contest decisions of the Internal Revenue Service. And to make sure that this happens, they passed the ``Taxpayer Bill of Rights'' on Thursday.

The bill gives taxpayers more weapons in fighting back when the IRS hassles them and abuses its power. The bill will not revolutionize the relationship between the IRS and the taxpayer. It is intended to make the agency ``a bit kinder and gentler,'' as Senate Finance Committee Chairman William Roth, R-Del., put it.

Under the bill, taxpayers can now sue the IRS for up to $1 million for reckless collections - 10 times the current $100,000 cap on such lawsuits. In addition, the IRS must waive any penalties and interest on overdue payments resulting from an IRS mistake, if the taxpayer had not meant to cheat the government; and it gives taxpayers more time to pay back taxes without interest charges being levied.

Perhaps most significantly, the measure switches the burden of proof from the taxpayer to the IRS in civil disputes and makes it easier for taxpayers who win their cases in court to collect attorneys' fees.

While the measure provides welcome relief from an overbearing agency, we suspect most taxpayers would rather have relief from taxes, not the IRS. Thus, we hope this isn't simply a political pill designed to lower public resistance to more spending and higher taxes.