Inside Report (5)

First it was the Susan B. Anthony dollar. Now comes a new idea for a numismatic trend setter: the pink $100 bill.

A rosy-hued C-note is one of several ideas dreamed up by the IRS to flush out unreported income from the ''underground'' economy. Some $55 billion in $100 bills are floating around the US. But most people don't see them because most legitimate business is done with checks and credit cards. The idea behind the switch: keep tabs on drug smugglers and other criminals by forcing them to turn in the green for the pink or pay for a new yacht with a suitcase full of colorful (how about lightly-scented?) currency.

Another idea: Do away with the C-notes altogether. Then undergrounders would be forced to exchange the $100 bills for smaller denominations.