RENO, Nev. - A disgruntled taxpayer pleaded guilty yesterday to planting a bomb outside an Internal Revenue Service building and agreed to testify against a co-worker.

In return, the government said it would seek leniency at the June 20 sentencing of Ellis Hurst, who could face up to 55 years in prison.

Hurst, 52, pleaded guilty to conspiracy, attempted destruction of a government building and using an explosive device while committing a violent crime on Dec. 17.

Hurst said he and Joseph Bailie, both forklift drivers in Gardnerville, had had difficulties with the IRS in the past. The IRS had attached Bailie's wages for nonpayment of taxes.

Hurst said he provided trucks used to carry the bomb 50 miles to the Reno building's parking lot. The bomb, contained in a 30-gallon drum and packed with 100 pounds of explosives, was found the next morning by an IRS employee.