Our government long ago devised a method of collecting revenues from its citi­zens that involved their voluntary reporting of annual income. The date selected by law by which this reporting is to be completed is the 15th day of the fourth month of the following year.

Shortly after the end of every year, all across the land, millions of businesses and individuals who have paid out moneys to their workers or landlords or business associates begin to file information reports. Copies of these reports go to the central government itself, while other copies go to the recipients of the income.

It then becomes the responsibility of individuals to compile their own reports, from the information provided, of the income they have received during the previous year.

Other figures, called “deductions”, are provided to or compiled by taxpayers.

These deductions may be subtracted from the total income, so as to produce a new number, called “taxable income”. After further calculations, the individual is able to determine and to render to the government an amount of “income tax”.

Throughout the year, when money changes hands, the government (by various means) is able to appropriate portions of that money. This is called “withholding”. It is far-sighted in that the government, through the remainder of the year, is able to use this money that technically still belongs to the individual “taxpayer”. It is also clever in that the amount “withheld” during the year usually exceeds the amount actually owed by the taxpayer at the end of the year.

Thus, when the taxpayer files his report with the government, he can usually ex­pect to receive back some paid-in surplus as a “refund”. And so the government — by a sort of enforced savings plan — guards against the taxpayer earning a lot of money during a year, owing a lot of taxes at the end of the same year, and having little or nothing left with which to pay.

But, invariably, every year many taxpayers wait until the 14th or even the 15th day of April to begin compiling their income and expenses for their annual report. This, despite the fact that — for most people — all the necessary information is available by the end of January, and when the tax return is filed they may expect to receive a refund check.

Just as Jesus took many of his parables from daily life, as he observed it all around him, so we also may find “parables” in our daily lives.

What is there about people that, having 75 days to perform a relatively simple task, they will wait 74 days, or even 74 days and 21 hours, and then try to perform the same task under great pressure of time? The consequences: foolish errors that could have been easily avoided; frayed nerves; sleepless nights; late-evening rushes to the post office to beat the deadline; and delays in receiving refunds. Why do we so often make life more difficult than it need be?

The professional tax preparer sees such senseless procrastination close at hand, and multiplied a hundredfold. And he learns something about human nature: It is not pleasant to think about certain things, and many people do not think about them until they are absolutely forced to. This is silly, imprudent, and wasteful. And it happens all the time.

A “Peanuts” cartoon touches on this point. Linus — the thoughtful one! — is talking to Charlie Brown: “I seem to think too much about hard things! What do you do about that, Charlie?”

“When things are hard, I try not to think about them!”
Linus gives this a bit of thought: “That’s good. But what if you can’t help your­self?”

“Then I try harder not to think about them!”

Now Linus is baffled: “Okay, but what if you REALLY can’t stop thinking about REALLY hard things?”

Now it’s Charlie’s turn, for a moment at least, to think really hard (illustrated in the cartoon by seriously wrinkled eyebrows): “Well… when things are really, really hard to think about… well, then, I try really, really hard not to think about them!”

Linus finally throws his hands in the air and walks off: “I give up!”

It is a favorite fantasy of the little child that, if he closes his eyes, difficult or uncomfortable facts or circumstances will disappear. The adult knows that reality is not changed simply by his refusal to contemplate it. But sometimes, somewhere deep in his subconscious, he deludes himself into thinking like that “little child”.

There will be a time, a day, of ultimate reckoning, at the return of Jesus Christ (Acts 17:31). We do not know (in fact, we are told that we cannot know) the actual day. But we do know it is coming. It is coming as surely as next April 15th. (And, when it comes, it will negate the effect of all subsequent April 15ths!) Shall we wait until the very day itself and then rush around frantically, trying to tie up the loose ends of our lives? Or shall we use the available time… now… to prepare ourselves for the inevitable? And the right preparation… now… will make the inevitable so much more pleasant.

May the little “deadlines” of our lives remind us, as they roll around one by one, of the great “deadline” somewhere over the horizon.

Don’t wait until the last minute to prepare for the most important “accounting” you will ever know.