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* “Life magazine celebrates the millennium in its November issue by picking the 100 most important people of the last 1,000 years,” says Alex Kaseberg. “Some folks you won’t find on that list include the inventor of call waiting and the creators of the macarena.”

* “Sixty-nine percent of Americans say the IRS has too much power and abuses that power,” says the Cutler Daily Scoop. “The remaining 31% were too fearful to fill out the survey.”

* Forbes magazine says Bill Gates is not just the richest American, but the richest human. “If all Bill’s money were laid end to end, it would reach around Dennis Rodman’s ego.” (Bill Williams)

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* SEND US A LINE: Got a joke? Send it to Laugh Lines by fax, (213) 237-0732, or mail, Life & Style, The Times, Times Mirror Square, Los Angeles, CA. 90053.

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