(MONEY Magazine) – If it were not so sad, it would be absolutely hilarious! I refer to your March article ''The Pros Flub Our Tax Test (Again!).'' These farcical results attained by a group of ''experts'' is surely an indication of the absurdity of our current tax laws. How in the world is the average citizen expected to prepare a reasonably accurate, no-penalty tax return? Joseph J. Smith Jr. Elgin, Ill.

As a participant in your tax test, I am deeply disturbed by your article. It lavished praise on one C.P.A., whom the authors referred to as the only person to ''file a perfect return.'' Readers were left with the impression that all other 49 participants were inept, bungling nonprofessionals. The article is permeated with degrading phrases and descriptions such as ''frankly unbelievable blunders . . . megaflubs . . . goofs.'' It is obvious that the authors took great delight in bashing the return preparers (''again''). The article was beneath the standards to which I have become accustomed from MONEY. Liles M. Henry, C.P.A. Little Rock