Posted: Apr 24, 2005 By: JOEL VALENZUELA

Comment: As an attorney/CPA, I have long detested our tax system which requires an
annual tax return submission. I consider the current system to be tortious,
time-consuming and of little value. It adds no value but creates an army of
attorneys/cpa's who charge the public for tax submission and tax advice.
Citizens make too many economic decisions based on tax consequences.

I have long favored a flat tax because it is the simplest system and levels
the playing field. Everyone pays a percentage of their income. You define
income to mean all revenue received, from whatever source. After the tax is
computed, you can allow credits for activities the Government considers
worthwhile, such as:

* Exemptions for dependents, age, health, etc.
* Credits for use of environmental energy efficient activities (autos,
solar, etc.)
* Credits for medical expenses that exceed Medicare & Private
insurance reimbursements
* Other credits

I also favor a two-tiered system such as that proposed by the Cato Institute
- a dual rate plan with different rates for those under a $90,000 single,
$180,000 joint filers paying at say, 15% and filers above these levels
paying at a rate of 27%.

I would accept any system that is simple and taxes people equitably, even if
it means I have to pay more taxes. The important thing is to simplify the
system so that one can file a return without hiring an expert - so that
citizens can make spending/economic decisions without first submitting their
decision to the crystal ball of a so-called tax specialist.

Thank you for the opportunity to comment.

Joel Valenzuela
11601 Candela Drive.
Alta Loma, CA 91701
(909) 989-0111