21.   Carter said he senses a change in attitude by the NFL toward insisting that local taxpayers be asked to help in building or reconstructing a stadium.

22.   Critics of the idea say it is not hard to see which taxpayer is likely to build up the better retirement account.

23.   Cornyn has said that he feared Texas taxpayers may have been liable for the money, instead of the tobacco industry.

24.   Despite the complications, most taxpayers will be far better off under the new law than the current one, says J.J. MacNab, a Maryland financial planner.

25.   Eligible taxpayers are generally those under a certain income level who are not covered by an employer-sponsored pension plan.

26.   Even though the program seems to reward those who have failed to make their tax payments on time, government officials said punctual taxpayers are still better off today.

27.   Eventually, all taxpayers would be better off, say advocates of the flat tax.

28.   For instance, taxpayers should be careful not to jump the gun in taking the liberalized deduction for home offices.

29.   Gore immediately denounced the proposal as dangerous, contending that taxpayers would be vulnerable to losing their retirement savings in fraudulent and foolhardy investments.

30.   However, taxpayers should be aware that nondeductible IRAs can cause headaches because they require a lot of extra paperwork.