2. List the problems taxpayers have with the IRS as described by Mr. Feulner. (see paragraphs 1, 8-11)

3. What solution does Mr. Feulner propose?

4. Do you think Mr. Feulner makes a persuasive argument? Explain your answer.

5. Ask a parent to give his/her opinion on the flat tax.
(Read reasons for supporting the flat tax below):

• All flat tax proposals have a single rate, usually less than 20 percent.
• Unlike the current system, a flat tax is simple, fair, and good for growth.
• Instead of the 893 forms required by the current system, a flat tax would use only two postcard-sized forms: one for labor income and the other for business and capital income.
• Unlike the current system, which discriminates based on the source, use, and level of income, a flat tax treats all taxpayers equally.
• And unlike the current system, which punishes people for contributing to the nation's wealth, a flat tax would lower marginal tax rates and eliminate the tax bias against saving and investment, thus ensuring better economic performance in a competitive global economy.

Read more about the flat tax at heritage.org/Research/Reports/2005/07/A-Brief-Guide-to-the-Flat-Tax.