Response to request for comments # 3 by the Federal Tax Reform Panel. Individual submission Larry D. Whittington 335 Elbe Drive Alpharetta, GA 30022 larry.whittington@earthlink.net May 25, 2005 Dear Chairman Mack and Tax Reform Panel Members: Please recommend the FairTax (HR 25 / S 25) as a replacement for the income tax system. The FairTax provides the closest thing to what the Founding Fathers had in mind. It enables taxpayers to fully fund government and allows for our economy to thrive at the same time. It proposes a system of taxation that does not impede enterprise. The FairTax provides the most progressive and effective plan to fund government while letting business thrive. It provides a viable way for America to compete effectively in the global economy. A group of 75 academic economists (including a Nobel Laureate) recently signed a letter recommending the FairTax. Please consider their estimation as you consider which plan to recommend. Please finish this job as well as you started it - and have performed it. Please make your recommendation based solely on what would be the best system of taxation for America. Thank you for your diligence and your work. Gratefully, Larry Whittington