There is nothing new about the Internal Revenue Service's practice of charging people for copies of their federal income tax returns. But now the IRS wants its money up front. This new no-credit policy, the IRS explains, "will ensure that the total cost of securing and furnishing photocopies . . . will be paid. . . ." The price? Five dollars for a copy of a tax return, $2.50 for a transcript of tax account information. Who says the government isn't watching the budget?