Money Minds, a telephone service that links callers with certified public accountants and certified financial planners, is offering a tax-time special. From Feb. 15 to Apr. 15, first-time users can ask as many tax questions as they want for a flat fee of $10.40. The regular rate is $3.95 a minute. Apr. 12 is Procrastinator's Day: All calls from 7 a.m. to 10 p.m. are free. Dial 800 ASK-A-CPA.