This episode's headline: Oceans Apart; April 15, 1993 - The Taxman Cometh; California Dreaming. The guests include MICKEY KANTOR, U.S. Trade Representative; YOSHI TSURUMI, International Business Professor; CLYDE PRESTOWITZ, Form Trade Negotiator; JAMES BOVARD, Author; CORRESPONDENTS: GREG HIRAKAWA; SPENCER MICHELS; ANNE TAYLOR FLEMING. Byline: In New York: ROBERT MacNeil; In Washington: JAMES LEHRER