Doug talks with Jim about some of the tax proposals the American Institute of Certified Public Accountants (AICPA) are proposing to Congress that will remove some of the unfair tax components, such as the so called "marriage penalty", and the Alternative Minimum Tax (AMT). They talk to several callers, one of which asks Doug about filing a return for a company that was formed, but never got going, and another one asks about when the AMT applies to them. Of course, Doug provides excellent answers.