On the Record: Apr. 14, 1986

Richard Bloch, co-founder of H&R Block, Inc., which will prepare one of every ten 1985 U.S. tax returns, on how it feels to survive an IRS audit without owing money: "It's like taking a bath. You feel good. You feel clean. You've got another year behind you."

Roy Cohn, flamboyant superlawyer, in response to last week's suit by the U.S. Government seeking $7 million in back taxes, penalties and interest for earnings between 1959 and 1983: "I'll fight them and beat them."

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