David Smollan, 67, founder and former president of the National Assn. of Enrolled Agents for taxpayer advocates. A native of Middlesbrough, England, Smollan came to Los Angeles as a young man and became a tax practitioner. He later became an enrolled agent, with qualification to represent taxpayers in their disputes with the Internal Revenue Service. In 1972, Smollan founded the national organization, now headquartered in Washington, with 9,500 members in all 50 states. He served as the group's second president and worked throughout his life to promote education on tax issues. He also was active in Kiwanis and served as his chapter's president. On Saturday in Los Angeles of cancer.