Comment: The goal is to keep it as simple as possible as the majority of
individual tax filers have no idea of what the code comprises.Therefore
one set of rules for the individual and another set of rules for
businesses, incorporated or not.
For the individual filer, a flat tax of X% with only mortgage interest
and charitable donations as deductible items> Pension plan
contributions (with limits) also deductible, as would be any State
income tax paid.
As for Corporations, again a flat tax, but gross income to be reduced
by any depreciation on machinery and/or real property and direct
It could well be that H&R Block type of operation would lose a lot of
customers, but maybe not, as there are many individual filers who would
still need assistance.
Last recommendation is to spread out the filing time.Surnames with
beginning letters A thru D file in January>Surnames E thru K file in
April, I thru R in July and the balance in October. The pressure on the
US Post Office and CPA's and IRS employees would be radically reduced.
Sincerely (and with hope)