Next best thing to a tax cut.

Examines efforts to simplify the United States tax system. Complexity of the system currently in place; Internal Revenue Service (IRS) efforts to put together a team to devise a `return-free' system; Plans to introduce a bill to simplify the system by House Minority leader Richard Gephardt; Tax credit proposed by President Bill Clinton; IRS efforts to computerize tax filing; Simplicity of forms 1040EZ or 1040A; Why key members of Congress are blocking efforts to produce and offer free tax software.