1108 Holiday Dr Champaign IL 61821 Dear Panel Members, I have just completed 2004 tax returns for my partner and me. Because we cannot file jointly, we end up being severely penalized. Although we both pay on the mortgage and share expenses for the raising of a nondependent child, only one of us is allowed to show these as deductions while the other has none. As you consider changing the codes to be more equitable for all, I ask that you consider lifting the burden on couples who are carrying the same load as many but who do not have the same benefits. Sincerely, Kathie Spegal