American Notes HOSTAGES

It was just the sort of heartless harassment that has made the Internal Revenue Service one of the most resented arms of the Federal Government. A while ago, the IRS sent a computerized notice to journalism professor Alann Steen, telling him that if he did not cough up back taxes due on his 1984 return within 30 days, the tax collectors would take him to court. But there was a hitch. For the past 21 months, Steen has been one of the Americans held hostage by Islamic terrorists in Lebanon. As such, Steen, 49, seems to qualify for the unofficial IRS policy not to pursue hostages or prisoners of war. That exemption expires once a hostage is freed. It may be enough to make captivity look just a little bit appealing.