Well, before I begin, let me give you my philosophy on taxation: Everyone should pay "their fair share." If the rich are paying X% of their income in all the various taxes that exist, the poor should pay the same X%. Now, that might mean that the rich might pay a greater percentage in income taxes, while the poor might pay a greater percentage in fees and sales taxes, but as long as it evens out in the end, that's a preferred result, in my book. I don't believe in taxing the rich to the bejesus belt as a means of redistributing income. So given that, I don't have a fundamental opposition to the current system other than the fact that it's a yearly pain in the ass. Now that we've got that out of the way, let me just say that I've got nothing against a flat federal income tax as long as you keep that "everyone pays their fair share" philosophy, once all the various taxes across the board are included, including all the various regressive fees and sales taxes. And really, the only way to do that effectively that I see is to exempt a relatively large amount of income from taxation. I have no idea what that number would be, but I imagine that the first words out of many conservatives' mouths upon seeing that number would be to complain that the poor were getting a "free ride."