February 23, 2005 Advisory Panel: As a previous Accountant of 17 years, working with Goods and Services taxes and Income taxation, I can say that a National Sales tax would be the most fair and easiest to administrate. Anything else would be what we now have, but in a different package. Much is being said about poor people being the losers of a national sales tax, but if you review the proposed natiional fair tax org. you'll see that everyone across the board receives the basic amount of the poverty level. It's easy to administer that way and the poor person is covered. Thank You, Marcel R. L'Heureux 41371 Pine Tree Circle Temecula, CA 92591 951-694-6552