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Get rid of the graduated income tax! Adopt a tax on spending! No deductions, no exemptions! No returns to file! Protect personal privacy! With a 1% rate of tax on all transactions the Treasury would have au the money needed to replace the graduated income tax, the alternative minimum tax, the estate (death) tax and many other smaller nuisance tax levies. All collection of the Universal Transaction Tax (UTT) would be made by taxpayers and deposited directly into the U.S. Treasury's account within just a few days. The government would be on a cash basis immediately and would not have to wait up to eighteen months or more for the arrival of tax money to pay bills. The UTT tax would apply to all transactions and would be taxable to the "buyer" in each transaction, the "buyer" being the party who pays the money. The Federal and state governments would not be taxable. There would be two types of bank accounts, commercial and personal. Personal accounts would not be affected by the tax. A much fairer, simpler and more foolproof system than we have today. No withholding tax from paychecks, no 1099s to trap taxpayers, no estate tax debacles. Thousands of trees would not have to be cut to provide paper to print millions of tax forms and instructions booklets that taxpayers don't understand! It is estimated that it costs the American taxpayers almost 350 BILLION dollars a year just to keep records and file graduated income tax returns! It is also estimated that we lose at least 350 BILLION dollars a year through tax cheating, non-filing tax protesters, and fraudulent tax schemes. Let's save this three-quarters of a TRILLION dollars and do it the easy way!