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 overhead expenses. 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) G.Gordon,C.L.U |