• On June 18, 1990, the House Ways and Means Committee released "Written Proposals on Tax Simplification." Ironically, the document was over 1200 pages long. We have reviewed the suggested "simplification" proposals in detail, and have reached the following conclusions: (1) none of the proposals would be of direct relevance to most clergy; and (2) the proposals will do little if anything to simplify the federal tax system. Committee chairman Dan Rostenkowski seemed to acknowledge the very limited impact of these proposals when he observed: "[E]fforts to simplify discrete sections of the Tax Code do not create headlines …. The current complexity of the Tax Code has evolved over decades. It is not reasonable to expect that it can be cured overnight or in a single session of Congress."