yes, my well-to-do Rep stepdad enjoyed sending that one to me a while back. Kerv, your acquiesence to the make more = responsibility to pay more philosophy shows an uncommon generosity - and i cheer generosity - but it's rare. there are a zillion different tax codes in this country, and only a flat one make basic fair sense. no one's holding their breath about its imminent implementation. something about blowing up the whole thing and starting over? sounds good to me.