Many people lament about the tax code, but Congress has done nothing to change it. Politicians offer many proposals, but Congress has yet to enact any legislation. The reason is that too many interests are involved, and not all can be satisfied. The author attempts to deal with this conundrum. He offers a tax structure that should satisfy most of the people who are engaged in politics in this country. Above all, he presents a tax plan that is fair to the poor as well as the wealthy. The author shows that no one really needs to pay high taxes. In fact, the suggested plan can be used to avoid high taxes and the complexities of the present code. It is simple to administer. The author desires to share his ideas and hopes that the people who read this book will seriously consider adopting many of the suggestions.