Imagine for a moment this Christmas morning that you're lying in bed, snug under the covers. Unfortunately, however, no sugarplums dance in your head.

Instead, as you begin to waken, you think about what lies ahead. As your thoughts firm into comprehension, the “joys" of Christmas devolve into a world of worries. You may wonder how to deal with the bills beyond what is supposed to be a joyous time. The smiles you see on your children’s faces are smiles you would give anything to see, but your own smile is but a mask to hide the worries. Your thoughts begin to drift.

You work hard every day. You live modestly without extravagance. The price of food has risen. The price of gas is rising again. Although the government says "no inflation," it seems like the prices of everything are up.

Meanwhile, government spending has been historically excessive - even over the top.

Now imagine the joy across our land this Christmas morning if Americans were to hear news that there was no longer a federal income tax. No doubt, many arms would reach out to raise the volume on the bedside radio … hoping what they thought they heard … they heard right … while wanting to hear such good news again.

No doubt too, that many would think it was all a dream. But have no doubt, should such a Christmas fantasy ever become real, Senator Spendthrift and Representative Earmarks would pout aloud about where will they get the money to spend. That said, if citizens ever unwrap such a fantasy Christmas gift - there is another reality: The need to eliminate the IRS.

Imagine the cost savings in government operations.

The problem of course, as with all behemoth government agencies, is that without legislation repealing the federal tax on income, we can't expect the IRS to go out of business - or even downsize. In fact, we can expect thousands of new IRS employees to be added to the federal payroll if health care reform is not repealed.

How many? Only time will tell, but estimates range from 6,000 to over 16,500.

Whatever the increase in staff, the cost of operating will go up - and so will your taxes.

So, setting aside the Christmas fantasy of "no federal income tax" for now, I’ll begin here – and continue next week - focused on how citizens can install immediate reductions in the size and scope of the IRS.

First, here some facts: At present, IRS operations cost Americans more than $13 billion annually. Current IRS employment exceeds 115,000 - that’s more employees than technology giants Microsoft and Intel combined.

What can be done to reduce this excessive burden on taxpayers?

For starters, process improvement, simplification and streamlining can cut IRS operating costs by 45-55 percent, and IRS staff by even more.

Every IRS staff member not eligible for an early federal retirement program should be offered a one-time payout to leave. Those that accept should be required to agree not to seek employment with any level of government for at least 10 years; thus, committing to only private sector employment.

One-time incentive offers into regular retirement; buyout offers into early retirement; and, one-time payouts to voluntarily resign – in that order – would be available based on descending seniority.

If reduced IRS staff levels are not initially met utilizing the aforementioned criteria by a certain date, involuntary redeployments to other prioritized federal departments, such as the U.S. Border Patrol, should be implemented immediately based on ascending seniority.

Here is this week’s poll question:

Is the IRS Too Large? (115,000 + employees)

And Too Expensive? ($13+ Billion Dollars)

Go online to www.KeySurveys.us to provide your input.

Richard Olivastro is president of Olivastro Communications and founder of Citizens for Change. He can be e-mailed at RichOlivastro@gmail.com or phoned at 1-877-RichSpeaks.