My memories of Valentine's Day mostly consist of the smell of that glue/paste stuff used in elementary classrooms; the distinct smell of construction paper (red, white and pink); and the sweet smell of those candy message hearts. There were class lists, boxes of valentines to sort through so that your best friend got just the right Scooby Doo character. There were stubby nosed scissors and paper doilies spread all over the table. And if you were very lucky, you got to dip your hands in red paint to make your Mom her Valentine.
This Valentine's Day, I'll be sorting through papers all over the desk to make sure the IRS gets just the right numbers. I'll use highlighters, paper clips, a calculator and a stapler. There will be only the smell of hot coffee. There's a special box of income tax papers not unlike those boxed Valentines you'd use in elementary school. And if I'm very lucky, there will be some special numbers in the REFUND box. Taxes can't be filed until Valentine's Day this year due to new tax laws enacted very late. Figures it would be a Monday.
Some people complain that Valentine's Day is one of those Hallmark manufactured holidays when people need to "show" their love and make the day special. It's going to be a special day this year, all right. Other people complain that the whole income tax system in the United States is something like those childhood handmade valentines held together with old dry paste: crumbly and stinky. I don't really have a strong opinion about that one way or the other. I'm just happy to have a sanctioned opportunity to say "I love you".

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