Economists say a flat tax will correct the vast and pervasive problems created by the complex and inequitable tax code.

• Recently, the bipartisan National Commission on Restructuring the Internal Revenue Service (IRS) recommended simplifying the tax law to reduce taxpayers' burden and facilitate improved tax administration.

• The complexity of the tax law cost Americans 5.3 billion hours just to comply with the Internal Revenue Code.

• Even the IRS doesn't understand the code -- it gave out 8.5 million wrong answers to taxpayers seeking assistance in 1993 and 5 million corrections that turned out to be incorrect.

• In 1996, taxpayers spent $225 billion trying to comply with the tax code -- nearly the size of our national defense.

Analysts agree a flat tax would greatly simplify tax compliance -- with taxpayers filing only post-card size returns:

• Allowances would be generous -- $11,600 for a single person, and $23,200 for a married couple filing jointly -- and indexed for inflation.

• A $5,300 allowance would be given for each dependent child.

• For a family of four, this means their first $33,800 would be exempt from taxation.

In addition, a flat tax restores fairness to the law. Under the current system, the taxpayer who can afford professional help or a lobbyist in Washington often pays less than the taxpayer who cannot afford these services. Under a flat tax, everyone pays only their fair share.

Sen. Richard Shelby (R-Ala.), "Tax Relief That Can Be Counted," Washington Times, July 29, 1997.