I completely agree with Joe Garrison's Feb. 15 letter concerning the income tax system. By way of clarification, John Linder and Neal Boortz are not proponents of a flat tax. They are proponents of the FairTax, and although there are some similarities to a flat tax, there are very distinct differences.

The FairTax has advanced to consideration by the Congress. Last year there were over 70 co-sponsors of HR25, "The FairTax Act." The FairTax is the result of an effort that began in the mid-1990s by some of the best minds in economics and business.

The FairTax is not guesswork but is based on solid economic research. It is currently supported by more than 80 economists and a grassroots movement of over a million people across the country.

The problem with the flat tax is that it needs the current invasive income tax apparatus to be implemented. As Garrison stated, the income tax system is burdensome and ineffective, it erodes confidence and is dreaded, it redistributes wealth and it creates a hostile atmosphere.

The flat tax is also subject to manipulation by the politicians and can easily revert to a graduated, voluminous, convoluted mess like we have now. In contrast, the FairTax is simple, easy to understand and visible. It cannot be converted into an income tax.

As proposed in the legislation, it is not subject to tinkering for special interests or political advantage. It is the only tax-change proposal that will save our economy and return control to the people.

I invite anyone who agrees with Garrison's thoughts to visit the Web site of the Americans For Fair Taxation (AFFT).

Bruce Shepherd

Foxfire Village