Dear Sirs:

I am responding to your letter denying the deduction for two of
the three dependents I claimed on my 1994 Federal Income Tax
return. Thank you.  I have questioned whether these are my
children or not for years.  They are evil and expensive.

It's only fair that since they are minors and not my responsibility
that the government (who, evidently, is now taxing me more to
care for these waifs) knows something about them and what to
expect over the next year.  You may apply next year to reassign
them to me and reinstate the deduction.  This year they are yours!

The oldest, Kristen, is now 17.  She is brilliant.  Ask her!  I
suggest you put her to work in your office where she can answer
peoples questions about their returns.  While she has had no
formal training, it has not seemed to hamper her knowledge of any
other subject you can name.  Taxes should be a breeze.  Next
year she is going to college.  I think it's wonderful that you will now
be responsible for that little expense.  While you mull that over, keep
in mind she has a truck.  It doesn't run at the moment so you have
the immediate decision of appropriating some Department of
Defense funds to fix the vehicle or getting up early to drive her to
school. Kristen also has a boyfriend.  Oh joy.  While she possesses
all the wisdom of the universe, her alleged mother and I have felt it
best to occasionally remind her of the virtues of abstinence, and in
the face of overwhelming passion, safe sex.  This is always
uncomfortable and I'm quite relieved you will be handling it in the
future.  May I suggest you reinstate Joycelyn Elders who had a
rather good handle on the problem.

Patrick is 14.  I've had my suspicions about this one.  His eyes
are a little to close together for normal people.  He may be a tax
examiner himself someday if you don't incarcerate him first.

In February I was rudely awakened at three in the morning by a
police officer who was bringing Pat home.  He and his friends
were TP'ing houses. In the future would you like him delivered
to the local IRS office or sent directly to Ogden, UT?  Kids at
14 will do almost anything on a dare. His hair is purple.

Permanent dye, temporary dye, what's the big deal? Learn to
deal with it. You'll have plenty of time since he is sitting out a few
days of school after instigating a food fight.  I'll take care of filing
your phone number with the vice principal.  Oh yes, he, and all
his friends, have raging hormones.  This is the house of testosterone
and it will be much more peaceful when he lives in your home. 
DO NOT leave any of them unsupervised with girls, explosives,
inflammables, inflatables, vehicles or telephones. (I'm sure you'll
find the telephones a source of unimaginable amusement, be sure
to lock out the 900 and 976 numbers!)

Heather is an alien.  She slid through a time warp and appeared
quite by magic one year.  I'm sure this one is yours.  She is 10,
going on 21.  She came from a bad trip in the sixties.  She wears
tie-dyed clothes, beads, sandals and hair that looks like Tiny Tim's.
Fortunately you will be raising my taxes to help you offset the
pinch of her remedial reading courses.  Hooked on Phonics is
expensive so the schools dropped it.  Good news!  You can buy
it yourself for half the amount of the deduction you are denying! 
It's quite obvious we were terrible parents (ask the other two) so
they have "helped" raise this one to a new level of terror.  She cannot
speak English.  Most people under twenty understand the curious
patois she fashioned out of valley girl/boys in the
hood/reggae/yuppie/political doublespeak.  I don't.  The school
sends her to a speech pathologist who has her roll her R's.  It added
a refreshing Mexican/Irish touch to her voice. She wears hats
backwards, pants baggy and wants one of her ears pierced four
more times.  There is a fascination with tattoos that worries me but
I'm sure you can handle it.  Bring a truck when you come to get her,
she sort of "nests" in her room and I think it would be easier to move
the entire thing than find out what it's really made of.

You denied two of the three deductions so I guess it's only fair
you get to pick which two you will take.  I prefer you take the
two youngest, I still go bankrupt with Kristen's college expense
but then I'm free!  If you take the two oldest at least I have time
for counseling before Heather becomes a teenager.  If you take
the two girls I won't feel so bad about putting Patrick in a military
academy. Please let me know of your decision as soon as possible
as I have already increased the withholding on my W-4 to cover
the $395 in additional tax and made a down payment on an airplane.

Yours Truly,
Mr. "John Smith"