Moscow Tax Inspectorate No. 15 was swamped Monday as people lined up to file income declarations by the April 1 deadline, a sign that the government's campaign to make Russia a country of taxpayers is starting to work. Though only about 4,000 forms have been filed so far from among 700,000 adults in the northeastern Moscow district covered by the inspectorate, that is about 1,000 more than last year. But in a country where tax evasion is something of a national pastime, it remains to be seen who are the bigger April fools -- those who file, or those who don't. Lidia Suslova wasn't taking any chances. A spate of television and newspaper advertising warning about the perils of nonpayment brought her to the local inspectorate for the first time. ""If they check on me, I don't want to have to pay [fines of] 450,000 rubles ($79) for not paying 100,000 rubles now,"" the accountant said.