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Looking for advice for your start-up? why not call your friends and trusted counselors . . . at the IRS? Believe it or not, the Internal Revenue Service is getting into the business of business assistance. In October 1993 the agency opened its first Business Assistance Center, a pilot project located in Buffalo but initiated by IRS headquarters in Washington, D.C. Coordinator Cynthia Krysztof says that in its first month the center had almost 200 visitors, most of them people not yet in business but thinking about it. And just why is the IRS interested in fledgling entrepreneurs, anyway? "We want to make sure they know what their responsibilities are," says Krysztof. "It's better to educate them than it is to later go and audit them." -- Martha E. Mangelsdorf