The Same Old New Math
Even U.S. Tax Court nominees canít figure out out their tax bill. The Senate Finance Committee made Bush Tax Court nominee Glen Bower, formerly a director of the Illinois Department of Revenue, file amended returns for 1999, 2000 and 2001 "to eliminate improper deductions for entertainment, gifts and meals." According to an AP story by Mary Dalrymple, it seems Bower didnít even realize his deductions were improper until the senators reviewing his nomination pointed it out to him. "The committee found questionable deductions for unreimbursed employee expenses during its initial inspection early this year. Bower prepared amended returns and submitted those to the committee, and the panel found more improper deductions."

That didnít stop Senate Finance Committee Chairman Charles Grassley (R-Iowa) from blowing hot air on Bowerís behalf:

"It is rare we get the benefit of someone who has made tax law, administered tax law and judged tax cases to serve on the Tax Court -- certainly good qualifications."

(He forgot "and almost succeeded at tax evasion." Donít these guys have a crumb of shame?)

Going on the (perhaps generous) assumption that Bower isnít an unrepentant sleazebag, itís apparent that the tax code is so difficult that even the tax experts canít figure out what they can and canít deduct. One more reason why we should have sales tax instead of income tax.