Your list of proposals for simplifying income taxes ("So many tax-cutters, so little room to maneuver," News: Analysis & Commentary, Jan. 30) reminded me of one that a friend and I drafted in the '30s, while we were at law school. We proposed a tax so simple there would be only three lines on the tax form:

1. How much did you make last year?

2. How much do you have left?

3. Send it in!

Gerald P. Rosen

Roswell, Ga.

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