1.   American taxpayers do not need another congressional hearing on questionable behavior by employees of the Internal Revenue Service.

2.   Airline supporters say American taxpayers need to subsidize the carriers because they are crucial to our economy and national security.

3.   All a taxpayer needs to do is show that he had money in a bank and that he had requested the bank to make a transfer.

4.   But unlike the charitable deduction allowed on the federal tax return, taxpayers do not need to itemize deductions.

5.   Taxpayers will need to focus on estate planning, advisers say, even though proposed changes regarding the estate tax would not take effect until several years from now.

6.   Taxpayers no longer need to report deductible moving expenses reimbursed by an employer as taxable income to be partially offset by a moving-expense deduction.

7.   The most common complaint concerned overdue refunds that the taxpayers desperately needed to pay their bills.

8.   The report is to be faulted because it assumed its conclusions from the beginning and did not bother providing the careful guidance the mayor and taxpayers need.

9.   What taxpayers need is a simpler and less oppressive tax system.

10.   Which is exactly why the taxpayers need to be wondering what the heck is going on here.