-----Original Message----From: Robert Muller [mailto:rmuller@aceinter.net] Sent: Friday, March 18, 2005 9:36 PM To: comments@taxreformpanel.gov Subject: Tax Reform We need to have a tax system that fairly taxes an individual on a fair and equal basis.No loop holes.There needs to be a consideration for the very low end as most of there money is spent for the basic necessities of life. Robert Muller 1409 SR325N Bidwell,OH 45614