Sorry that I'm not of any faith, so can't identify that way... and I've never let any children live long enough to get 'number's for them... But I'm totally empathetic with your argument... and agree with you completely... this is a sucking situation... and it's NOT right. I can only say press on in your complaints... the dreadful IRS 'may' be undergoing some changes real soon... and you may be able to take advantage... What I'd personally do -- is shine the deductions before I'd ever give in to these bastards... and instead -- short the US Treasury markets... and smile all the way to the bank with my just rewards.... Best to you... hope someone here can help better.... LarryM.