We must provide a stable and fair tax structure that enables businesses--large and small--to project 5 or 10 years into the future. I am opposed to raising taxes and believe they should be lowered. The janitor should not be overcharged nor the corporate executive held hostage to his accountant. But the exceptions needs to be closed and the IRS regulations purged. We need to decide what a fair tax rate is and add a few important deductions; but, no more carve outs or loopholes.