“First they ignore you, then they laugh at you, then they
fight you, then you win.”   
~~Mahatma Gandhi


There are several ways with which to create sufficient money with which to fund governments. There are two very simple ways to create the revenue that will meet the budget requirements of the 30,000 jurisdictions that are currently collecting taxes in the United States. It is downright criminal how the 30,000 taxing agencies in the United States are collecting taxes. There are many reasons why these systems of taxation are criminal and following are just 3 obvious reasons:

1. The 30,000 tax codes in the United States are the main source of corruption with which a very small 0.1% of the people in the USA are fleecing all Americans and the people in most other Countries in the World. The people that take full advantage of the opportunities available to manipulate the tax laws and regulations into their advantage are not the criminals. The criminals are the corrupt politicians and burocrats that will sell their legislative power to the highest bidders to create tax legislation favorable to the 0.1% at the expense of all of us. The highest bidders are the Special Interests that hire the lobbyists that bribe the corrupt politicians to introduce the tax legislation that these Special Interests are writing themselves. That is why we have the best Government that money can buy. This has resulted in 75,000 pages of IRS tax code that gives favorable tax treatment to the 0.1% of people that benefit at the expense of all the rest of us. All of this corruption is supported by the best and most corrupt media that money can buy. These media journalists and reporters are deliberately mis-educating the public with false and even disatrous economic ideas. Of course the thousands of economists that have made a name for themselves with economics are a great negative influence with their own mis-information.

2. Compliance with the tax codes in these 30,000 jurisdictions and all the totally useless and unproductive businesses that have been created because of taxation such as taxavoidance, tax evasion, offshore tax havens, investment schemes and accounting acrobatics employ over 12% of the working population in the USA. What a tremendous waste of potentially productive time and effort. The cost to the economy of the  bare compliance is enormous.

3. The mountains of paperwork and documentation involved in accounting, tax filing, audits and the stress created for small business people is an enormous disincentive for young people to go into business for themselves. Small businesses obviously are the breeding ground for future mid-size and large corporations. Loosing a large number of these young potential entrepreneurs is an enormous loss to the economy.

How to minimize the corruption
Simply eliminate the tax codes and regulations that are the source of the corruption at all the 30,000 jurisdictions. Preventing the corruption through eliminating the tax laws and tax regulations kills the corruption at its root

There are two simple methods with which there is no need for tax codes and tax regulations and tax collection. The simplest but not the most elegant form of taxation is by simply printing the total revenue that is needed at all 30,000 jurisdictions in the USA. That of course could create inflation because it may dilute the currency. It eliminates the IRS and at the same time also eliminates all taxes at State, County and Local government jurisdictions. The essential 2 tools that Governments need to guide an economy to optimum prosperity are a method to pull money our of the pockets of the population and a method that puts money back into the pockets of the population. Printing (creating out of thin air) of money can create all the revenue that governments at all levels of jurisdiction need. In addition, the printing of money can create the "revenue" to create a negative tax by which all people receive additional money from the government to spend on consumption of goods and services if an increase of consumption of goods and services is desired to stimulate the economy.

The second form of revenue creation can replace all these 30,000 taxing agencies with a single tax of only 5%. It is estimated that only 3.9% is needed to equal the combined budget requirements for all the 30,000 current tax jurisdictions that will be eliminated. The collection process for this single tax collection system requires no record keeping and no filing of tax returns and no audits are needed*. Clearly, all of this sounds far too good to be true. But read the full explanation to understand how this works and how it will save the economy $1.2 trillion in cost of collection and time saved for doing all the work that each taxpayer currently has to do. The 1.1% extra tax (5% minus the 3.9% needed) is used to pay down the National Debt and all debt at all other levels of jurisdiction and it will be used to subsidize (bribe with 0.2% to up to 0.5%) current non-profit organizations that are currently heavily dependent on tax deductible donations. There will no longer be any tax deductible donations with this proposed 5% excise tax and that would very much reduce donations. All these non-profits would no longer have to do very expensive fund raising because they would receive the their funding from the subsidy that the individual tax payers will determine by their instructions through their bank accounts (explained more exactly below). 

Banks will deduct 5% from all funds that transfer from one bank account to another. When one party pays a bill, money will be deposited into the account of the recipient. The account of the recipient will be credited with 95% of the deposit while 2.5% will be deducted from the transfer by the payer's bank and an additional 2.5% will bededucted by the recipient's bank for a total of 5% between the two banks. Both of the 2.5% deductions by payer's and recipient's banks will be electronically transferred in real-time to a State Revenue Disbursement Office (of which there will be 50 in the United States, one for each State). All current taxes at Federal, State, County and City levels are eliminated except property taxes, energy taxes and utility taxes. The only reason for maintaining property tax is that there will be only a 1% fund transfer tax on the sale of real estate. Maintaining energy and utility taxes is to be able to incentivise saving of energy and lowering the use of utilities.

This tax is collected through our modern banking system that has most of the required electronic computer and database facilities for it in place right now. The banks get amply rewarded for performing the tax collection function with a small 0.1% of the funds collected. The banks will transfer the collected taxes to 50 individual revenue disbursement offices, one for every State. To demonstrate the excellence of this brilliant tax system, it will be fully tested at low cost before replacing the current totally corrupt and labor intensive 30,000 taxing agencies with this very simple single new tax. This tax also offers the unique opportunity to convert all taxing methods in other countries to this same system, making international monetary systems uniform, compatible and comprehensible. This would all be to the extreme disadvantage of the corrupt banking cabal that currently plunders the economies of all Countries around the World by way of the complicated incomprehencible and extremely corrupt tax codes. The greatest source of corruption in all Countries are these tax codes that are written for the purpose of creating tax advantages for all the special interests (not limited to the always corrupt banking cabal alone). These special tax loopholes for the special interests are passed into law by all the corrupt politicians that get heavily bribed with millions of dollars by the large armies of lobbyists that roam the halls of Congress and have revolving door access to all legislators and bureaucrats at all lower levels of Government.

1. Our current IRS income tax has over 75,000 pages of written code. It is complete nonsense and shows much evidence of the incompetence and corruption of the legislators in Washington that allowed such a travesty to develop over many years of tinkering with the tax code. Do not get me wrong, most legislators want to do the right thing and they are honest citizens trying to improve government. Many special interests have employed hundreds of lobbyists to manipulate the congressional vote one congressperson at the time. These are the number of congressmen and senators whose vote can be bought. Not many votes need to be bought to swing a vote because legislatures can most often be neatly divided into two opposing camps that either favor or oppose a legislative proposal. These special interests lobbyists have turned the tax code into the monstrosity it is today. They have no interest in allowing any form of tax reform to diminish any of their hard fought and dearly paid for tax breaks that they currently are selling to the special interests. These lobbyists are not bad people either. They just try to make a living like anyone else. This process does not result in legislation that is good for the country and all the people in it. It results in legislation that favors the "winning" special interests at the expense of everyone else.

2.  Whenever Congress considers any new legislation it invites "Experts" to testify on whatever subject matter they have under consideration at the time. There are two reasons why congress and senate avail themselves of experts, namely they want to learn more about the subject matter under discussion and they also wish to share some of the responsibility with experts when things go wrong after enactment of the legislation. The problem with experts is that they only have expert knowledge about the body of accepted conventional belief and about not accepted ideas thoroughly proven false in the past. Experts, like everybody else, know absolutely nothing about totally new untested ideas. They are very quick to pass negative judgment on ideas that are very revolutionary. Rather than saying that they know little or nothing about the new idea and that they would like some time to think about it or study it, they dismiss most things that are totally new as nonsense. They reason that if something differs from part of or all their expert beliefs, it must be wrong. Totally illogical, because anything that is totally new must be totally different, else it could not be new. Experts are the consummate "Guardians of the Status-quo", meaning that they are averse to anything different from or in conflict with the current body of knowledge or practice and belief in their field of expertise.


Following is the 10 page submission I made to the "President's Advisory Panel on Federal Tax Reform". The format was the requested one by the Panel, but I took the proposal a step further by not only eliminating Federal taxes but making a clean sweep by eliminating State, County and Local taxes all at the same time. This just sounds far too good to be true, in fact it sounds almost outright ridiculous. Yet it is absolutely TRUE. Go figure, nej, GO READ and be amazed why this has not been implemented years ago sparing us so much grief, headaches and BILLIONS of dollars in unnecessary burden on the economy.



Proposal to Replace the existing Tax System

Submitted to President’s Advisory Panel on Federal Tax Reform

North Hollywood, California, USA                                                Date: April 26, 2005

Submitted to: comments@taxreformpanel.gov

  • Submitter:  Alf Temme

  • Organization: www.UniversalTax.com

  • Date of submission: April 26, 2005

  • Contact Information:

  • 8137 Lankershim Blvd

  • North Hollywood, CA 91605

  • Ph: (818) 787-6460

  • Email: info@UniversalTax.com

Category of submitter:  Business owned by Alf Temme since 1963. 

One page Summary:

      I have named the tax method of this proposal “ www.UniversalTax.com  ” because it not only will replace the Federal Tax but also can be a single Universal tax collected to replace many or all other taxes combined at State, County and Local levels of government. It further has Universal application in many other modern economies/countries and I will submit it for their consideration as well. Whichever country adopts the UniversalTax.com first will have the pole position in being the World leader in this new economic breakthrough tax revenue generating machine.

Some of the main advantages of this UniversalTax.com proposal are:

  • It can be fully “road tested” for its efficacy prior to enactment into law.
  • No record keeping required for individuals and 90% of all businesses.
  • No tax forms to be filed for individuals and 100% of businesses.
  • No audits ever needed for individuals and 90% of businesses.
  • Minimal collection cost, lower than any other form of taxation.
  • Will save US economy over $1.5 TRILLION per year (current dollars).
  • Tax rate changes are easily implemented to make the tax revenue neutral.
  • Can respond to regulate inflation rates resulting from seigniorage.
  • Can combine into a single collection Federal, State, County and Local taxes.

At considerable personal expense I have submitted the UniversalTax  reform proposal in the form of a 92 page utility patent application, submitted to the US Patent Office on April 1, 2005 (Not an April Fools joke). I chose the form of the patent application for a very specific purpose, namely it forced me to make a proposal that follows the requirements for a utility patent in that an invention MUST have UTILITY. A patent application can not be written in the form of philosophical scholarly musings, it MUST WORK  and it must have immediate practical application. This UniversalTax proposal is fully fleshed out in detail so that it can be taken to the legislatures for a vote on a test implementation that would determine the exact tax rate for the UniversalTax required to replace the Federal Tax and the possible combined single UniversalTax rate to include taxes at State, County and Local levels as well. When the Federal Government has implemented UniversalTax then the constituents of lower levels of government would bring enough political pressure to bear on their State, County and Local governments to adopt UniversalTax.com

The Request for Comments by the Advisory Panel is only aimed at Federal taxation, all references to eliminating and replacing with UniversalTax other taxes in this reform proposal are only left in by me to stimulate this Panel’s interest in cleaning up at the same time the rest of the tax mess and administrational burden on all citizens at all lower levels of government as well . The references to other than Federal tax may be ignored by this Panel in evaluating this proposal.

TOO GOOD TO BE TRUE? If this would really work we would have heard about it years ago? Not really, because the UniversalTax form of taxation can only be done in countries having a highly modern electronic transaction enabled banking system. This form of tax collection would not have been easily implemented even just a few years ago. Today all needed electronic banking facilities are already in place, ready for swift implementation of this tax reform plan. Going with the times, you should not attempt today’s tax reform with yesterday’s technologies and ideas.


Alf Temme, small business owner since 1963

Proposal description: The Request for Comments #2 (April 5, 2005 – April 29, 2005) mandates a page limit of 10. In this case where a fully descriptive and detailed 92 page tax proposal already exists (at www.UniversalTax.com ), it is like re-writing a musical symphony with full orchestration by eliminating 89% of its notes and instruments . It leads to a very disjointed piece of music only for drums. I will try my best.

The Advisory Panel requests as follows:

I.                   Description of Proposal . Proposals for comprehensive reform should include a description of the design of the proposal's components, including the following:

  • the tax base (income, consumption, hybrid)
  • exemptions, deductions, credits and exclusions
  • tax rates
  • distribution of the tax burden (including provisions for low-income individuals);
  • treatment of charitable giving
  • treatment of home ownership
  • collection methods and
  • treatment of businesses

The tax base

The total of fund transfers within an economy forms the tax base of the www.UniversalTax.com  .Fund transfers are monitored at entry into the banking system and exit from the banking system. There are three distinct categories of fund transfers:

Money Transfers associated with production and consumption of goods and services.  A UniversalTax rate of 5% for these transactions will create revenue in excess of all forms of taxation combined at Federal, State, County and Local levels of government ( excluding property taxes and energy taxes). This 5% transfer tax could be an incentive for vertical integration in certain large manufacturing industries but in general a 5% tax will be outweighed by the vast advantages and greater efficiencies of outsourcing.

Money transfers that take place purely as a result of the exchange of financial instruments/assets. Exchange of financial instruments/assets from one holder of the assets to another holder does not create value and does not add to the standard of living, yet this category of fund transfers associated with financial instruments/assets constitutes the vast majority of the total monetary value of money transfers, estimated at over 85% of money movement. The vast majority of this financial instrument money movement is involved in arbitrage transactions. It has been variously deemed desirable to somewhat temper this sort of manipulative arbitrage trading by legally restricting the practice. The easiest way to temper the practice is by applying a very small tax on this sort of transactions. This UniversalTax proposes to initially apply a minute percentage of tax such as less than 0.01% and gradually increasing the percentage over time and monitoring the volume of the manipulative trading practices to where they will have decreased to an acceptable level while still maintaining a healthy liquidity in those financial instrument markets (bonds, stocks, commodities, mortgages, leases, etc.). Less than 10% of the total Federal revenue is expected from these initial over 85% of monetary value transactions the total volume of which is expected to drop substantially after this very small tax has been applied. 

Money transfers that take place where money stays in the same hands and merely moves from one account into another account. This form of fund transfer does not create value either and will be completely exempted from taxation by way of special handling and coding at the bank level or by way of refund request.

Every fund transfer is processed for taxation at its entry and exit points to the banking system by deducting from the transaction value an equal percentage at entry and exit points. The banks at either end of each transaction collect data about the geographic nexus of both transacting parties so as to be able to credit the appropriate tax jurisdictions other than the Federal Tax jurisdiction if the UniversalTax were to be taken optimum advantage of to not only collect Federal tax but also collect most other taxes at all lower levels of government at the same time. The taxes collected by the banks in this manner are transferred electronically to the Federal Tax jurisdiction and to all other included tax jurisdictions having nexus to the transactions.

Exemptions, deductions, credits and exclusions

The UniversalTax.com (full 92 page proposal) provides for exemptions via special coding for electronic reading of specially for exemption pre-authorized transactions and for exemptions that can be authorized after special handling for a refund request to the central revenue collection authority (IRS could remain in that function at the Federal level of taxation). Certain transactions (for example those exceeding certain large monetary value) are transacted at lower tax rates. Financial market trading transactions are taxed at extremely low tax rates as to preserve healthy market liquidity. No other special exemptions, deductions, credits and exclusions are allowed under the UniversalTax.

Tax rates

Tax rates are as discussed above. An initial 5% total tax on all money transactions with underlying transactions for goods and services with half (2.5%) collected by the banks on either end of the transaction as outlined in the full 92 page UniversalTax disclosure. This tax rate will result in total revenue far exceeding current revenue received from all revenue sources at all levels of government (excluding property taxes and energy taxes). The tax rate can be adjusted and fine-tuned to be revenue neutral before implementation and full switch-over to the UniversalTax after first conducting low cost “road testing” of this proposed tax system. The beauty of the UniversalTax is that it offers the opportunity of “road testing” while maintaining the current awful taxation fully intact. This safety aspect of the UniversalTax reform proposal makes it inherently more “saleable” to the general public and the various legislatures as well, because we humans are a very stubborn race that is very resistant to change of any kind. We will vehemently defend any bad system if we have suffered it for a long enough time. We do that because we prefer the evil we know over the promise of something we are not certain of, even though the promise sounds like a great improvement. The “selling” of a new tax reform idea must include incentives for the public and congress to overcome their natural aversion to change. This UniversalTax requires far less courage from lawmakers for enacting it into law and for implementation when it first can be proven completely safe for “human consumption” and when the tax rate can be nearly precisely determined after a low cost test that is funded and authorized by congress. The tax rate can be set to where the tax is exactly revenue neutral.

Distribution of the tax burden (including provisions for low-income individuals).

The UniversalTax very precisely follows Adam Smith’s 4 maxims for taxation. In the matter of “distribution of the tax burden” Adam smith’s maxim #1 applies:

“The subjects of every state ought to contribute towards the support of the government, as nearly as possible, in proportion to their respective abilities; that is, in proportion to the revenue which they respectively enjoy under the protection of the state”.

The UniversalTax accomplishes exactly the desired effect of “nearly as possible” by the very fact that “the poor” will transact money movements that are as “nearly as possible” matched to their low-income status and therefore contribute far less revenue, but exactly proportionate to the lower total value of money movement transacted. The fact that they are contributing the exact same percentage of tax as everyone else elevates them to equal respectable status as everyone else in society and does not degrade them to second rate citizens as is true in our current income tax system. There are no tax related provisions with the UniversalTax  for relief for low income individuals. Such special relief can be provided, if deemed appropriate, by way of special grants through enabling legislation. The wisdom of such special grants is very much in question according to my www.UniversalDemandLaw.com . The better solution for relief is the vast improvement of the total economy by lifting the heavy yoke (joke?) of current taxation schemes off its shoulders. The very low-income individuals are also more likely to transact money movement with cash currency by which they are not subject to the UniversalTax and thereby gain some of this “relief” by way of a small edge of making fewer transactions subject to the tax deduction.

Treatment of charitable giving

The UniversalTax has incorporated in it (see 92 page full disclosure [Para 121] through [Para 134]) a fantastic improvement for charitable giving that will result in vastly reduced fundraising costs by the charitable organizations (a cause for unemployment for many of the salaried people associated with fundraising efforts) and a vastly increased net result funding for those charitable non-profits. In short, UniversalTax has an allocation of a percentage of the tax (a proposed 0.2% to 0.5% of the total 5% tax) to be earmarked for charitable giving by the tax contributing bank account holders. Bank account holders will be able to attach to their bank account special electronically readable codes that instruct the allocated charitable percentage of tax collected to be disbursed to the charitable organization(s) of their choice. As mentioned earlier, the UniversalTax has incorporated in it a lot of aspects that make it very much more “marketable” to the public and legislatures alike. It does not make sense to make tax reform proposals that cannot be “sold” to the public and the legislators. Charitable organizations have massive support among the public and they also have massive lobbying power with legislatures. It is therefore very unwise to make tax reform proposals that do not incorporate offset provisions for the tax-free status and tax deductible provisions enjoyed by charitable organizations under the current income tax system. The UniversalTax has incorporated in it a very powerful and attractive offset provision for charitable tax exempt organizations that will greatly enhance the money donations received by them. Most other tax reform proposals totally abandon the charitable organizations and leave them dangling in the wind. That fact alone will never get those tax reform proposals through congress. Churches, Red Cross, United Way, March of Dimes, this foundation, that foundation . . . they will never let it happen to lose their tax advantages they currently enjoy. So the UniversalTax will offer all the non-profits vastly greater advantage than they have currently. The UniversalTax is their ally and is deserving of their strong support. Where does all that extra money for the non-profits come from? It comes from the savings in the cost of fundraising efforts and the greater certainty for taxpayers to contribute by way of coding their bank accounts with instructions for payment of charity allocations within the collected tax.

Treatment of home ownership

The provisions associated with home ownership for interest write-off and capital gains allowances when selling a home under our current totally sick income tax system are amply offset by the UniversalTax reform proposal by the fact that there is no capital gains tax component and there is a vastly reduced transfer tax on large money transfers of incrementally larger monetary value. The total tax amount paid on total money income by a wage earner or salaried person under the UniversalTax is exactly 5% and no more of total money deposits (or whatever exact tax percentage is determined to be appropriate after “road testing” the UniversalTax). That is a very low percentage as compared to the percentage of income paid in income taxes by the average home owner under the current income tax system.

II.                Impact of Proposal Relative to Current System . The description of the tax reform proposal should include an explanation of how it compares to our existing system in terms of the following factors: 

Simplicity (including transparency and stability)

  • Fairness

  • Economic growth and competitiveness

  • Compliance and administration costs

  • Simplicity (including transparency and stability)

The UniversalTax is exceedingly simple in that it requires no record keeping and tax filing for individuals and 90% of businesses. It is also totally transparent in that it is a very straight forward percentage deduction of tax from money transactions as described above. Stability is extreme in that this system is very little affected in terms of total revenue collected during economic downturns and upswings. Our current income tax is completely the opposite in terms of simplicity, transparency and stability.


The UniversalTax is extremely “fair” in that it extracts taxes in amounts that are completely commensurate with the receipts of money by all individuals and businesses alike. Wage/salary earners will actually experience no taxation at all on their wages/salaries because their paychecks can be made out with the net wage amount shown in the usual place on the check and a 5.3% employer tax contribution shown in a separate place on the check which amount as nearly as possible equates the 5% tax deduction for the two figures combined (net wage plus 5,3% employer tax contribution). This method of writing out paychecks (described in more detail in [Para 115] of the full 92 page tax reform proposal) projects the appearance of the employer paying the tax instead of the employee. Again this provision of how to make out wage checks is not meant to underestimate the intelligence of the wage earner but to make the tax system more transparent and win the public’s sympathy for this tax system by clearly displaying the exact amount of the tax that the wage earner contributes to the public coffers through his/her employment. It is another “marketing” tool for the UniversalTax to “sell” this tax reform proposal to the public and the congress. 

Economic growth and competitiveness

The UniversalTax reform proposal was totally conceived with economic growth and competitiveness in mind. The current income tax system has an enormous stifling influence on economic growth because it discourages young people to start small businesses of their own on account of the daunting amount of record keeping required by the current tax system and the risks of violating any of the massive provisions in the complicated tax codes. Taxing agencies have taxed a lot of employers out of business and continue to do so. That has a very stifling effect on the enthusiasm of people to go into business for themselves. The UniversalTax has absolutely no record keeping requirements for individuals and 90% of businesses which includes of course 100% of all small businesses and upstart businesses. Competitiveness is very much stifled by the current system of taxation in that it drastically reduces the productivity of small business owners by way of record keeping requirements. That time is sorely needed for more productive purposes in their small businesses (I know firsthand from over 50 years of toiling with tax related recordkeeping by myself and my wife. I could have used all that time much more productively). Productivity is also increased in small and large businesses alike by eliminating all current tax provisions that influence purchasing decisions for capital equipment and influence the making of other expenditure decisions on account of tax write-off provisions that may delay or advance the time when such expenditures are made. Such current restrictions on business decisions influence productivity and competitiveness. The UniversalTax has no such productivity and competitiveness restricting aspects that force businesses into making strange decisions.

Compliance and administration costs

This is where the UniversalTax outshines any other tax proposal of my knowledge (and that knowledge has grown substantially during the process of my tinkering with ideas concerning taxation since 1975). The compliance under the UniversalTax is estimated to be near the 97% mark with less than 3% expected cash currency transactions that have no nexus to a bank at either the payer side or the recipient side of the transaction. From various estimates regarding the average rotation cycles of cash currency in circulation it is expected that the number of circulation cycles of cash will be fewer than 3 before the cash hits a bank at the recipient side of a transaction. The average amount of money involved per cash rotation cycle is vastly smaller than the average money transaction by other means. Another cause of non-compliance will be the settling of accounts between two very large businesses that both have bank accounts outside the country in which they conduct business and in which they are required to pay their taxes by way of money movement transactions. These attempts of tax evasion can only be made by very large amounts because the extra inconvenience and offshore facility requirements do not make sense at smaller amounts of money transactions. The fact that such transactions will be made punishable by large fines or worse will make these illegal transactions extremely unattractive, specially since two very willing conspiring partners in such transactions are needed and they run the risk of being ratted out by any of their employees. Such illegal transactions are also made much less attractive since transaction amounts of large monetary value can be taxed by UniversalTax at a lower than standard rate if that is deemed to be an effective way to reduce tax evasion.

III. Transition, Tradeoffs and Special Issues . The description of the tax reform proposal should include an explanation of any special issues or considerations, such as the tradeoffs that would be required, favorable/unfavorable treatment of particular industries or sectors within the economy, or the impact of transition from our current systems of taxation to the proposed system.


When a proposal for tax reform guarantees great simplification in revenue collection, record keeping and administration through the new method of taxation, it will at the same time create massive unemployment in all job categories and businesses that owe their existence to the great complexity and unneeded burdens created by the current method of taxation. It is an enormous problem that must be recognized and the solution for which must be incorporated as a very important part of any tax reform proposal that promises simplification. Since most so-called tax reforms in the past have often only created more complication to the current tax collection methods, they actually accomplished to increase employment in the tax related job sectors so that the unemployment issue never came to the fore. Most other highly touted so called “improvements” to the present method of taxation were on the order of a change in the font size and wording on the 1040 form or some such minutia that would rate with an earthquake of Richter scale ONE. The UniversalTax promises to shake the economic landscape at Richter scale 9 and the massive destruction of jobs in the employment sector with nexus to taxation must be addressed by a special branch of FEMA tasked with disaster mitigation, preparedness, response and recovery planning during a transition plan that will need several years of massive funding authorized by congress to aid the tax related employees in transition and attrition financed out of the windfall billions of reduction of government administration costs associated with the UniversalTax and an initially slightly higher UniversalTax rate during the several years of transitional support required for the tax related unemployed. Click on “Implementation” at the www.UniversalTax.com website.  Hope you have the time to study UniversalTax provisions relating to international and important internet trade in the full 92 page proposal.

Respectfully submitted, 

Alf Temme

alf (at) 400a.com


Alf Temme