摘要：Historically, the Alternative Minimum Tax was enacted to correct the inadequacies and deficiencies in the IRS tax code. Today it creates unfairness. The AMT is complex and has been recognized as the most serious problem faced by taxpayers. Could this be a consequence of bi-partisan neglect? The amount of AMT victims may double in 2006 as tax cut solutions expire. AMT will become the de-facto tax liability for the middle income taxpayer. AMT was not instituted for revenue generating purposes, but rather as a symbolic gesture denoting fairness. Unfortunately, it has created a social injustice for the working middle class.
