Boston--Putnam Investments Friday kicked off a tax season fund marketing drive aimed at its bank customers, said Catherine Saunders, senior VP-financial institutions. Putnam's bank-channel wholesalers will market the newly launched Putnam Tax Smart Equity Fund to bank customers including Citigroup and Chase Manhattan Bank, both in New York, and Bank of America Corp., Charlotte, N.C. The fund is designed to help lessen end-of-year tax penalties. Putnam has already started a direct mail campaign to banks for the drive. Putnam's wholesalers market the funds to bank-employed brokers and financial advisers, who in turn offer them to retail clients. Putnam Investments is the biggest supplier of mutual funds to banks in the U.S.