The enterprising Internal Revenue Service employee who prepared over 200 fraudulent tax returns for refunds costing the government more than $300,000, was presumably a lone embezzler. But the 370 workers in the IRS's southeast region who were investigated for creating bogus refunds or reading private tax files suggest petty corruption on a wide scale.

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In 154 cases, workers were disciplined. Even more pathetic than those who took money, in a way, were the scores of public servants who snooped. They browsed through the tax returns of friends, relatives neighbors and celebrities.The IRS promises to beef up computer security. Who will beef up the personal standards of individuals in - and out of - positions of public trust?

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