There was an article in the "New York Times" on Monday about the large increase in illegal immigrants who are filing tax returns with the Internal Revenue Service in the hope of paving the way in the future for amnesty so they may eventually become citizens. Having just completed my annual struggle to get my own return filed in time, I could feel some sympathy for these folks and hope that their effort will eventually give them legal status.

The IRS, ever eager to collect ...

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