minimum 250words for each question

1. Senator Johnson opposes a flat tax because he believes that a flat income tax would insufficiently tax those individuals who have a greater ability to pay the tax. Discuss the Senator's position, giving consideration to tax rate structures (e.g., progressive, proportional, and regressive) and to the concepts of tax equity.

2. What is the primary objective of the federal income tax law?Does the law have other objectives?If the federal income tax law has multiple objectives, can it possibly achieve an acceptable level of simplicity?

3. Under Treasury Department Circular No. 230, what is the duty of a tax practitioner if he learns that a client has not complied with the revenue laws of the United States or has made an error in or omission from any return, document, affidavit, or other paper which the client submitted or executed under the revenue laws of the United States?