-----Original Message----From: shrink647@aol.com [mailto:shrink647@aol.com] Sent: Monday, March 21, 2005 9:49 AM To: comments@taxreformpanel.gov Subject: Fair Tax Dear Sir; I have been following the debate for several years regarding the current tax system in our counry. After looking at all of the options available, I am convinced that the FAIR TAX is by far the most balanced and logical approach. No other proposal is as grounded in basic economic theory. As a business man, I have seen some of the ridiculous decisions I have had to make in the interest of taxes. The system is so complicated I have to pay hundreds of dollars to an accounting firm to make sense of it. Lets simplify and give the average American a system that is logical and truly fair to all. Sincerely; Randall W. Jarman Ph.D. CEO; DaySpring Behavioral Health Services Tulsa, OK