States and municipalities are taxing internet access. Who wants to make a prediction about if/when the IRS will start to count net access as a taxable fringe benefit of employment? (At a small company where I once worked, a tax accountant visiting one day noticed that we had a weight bench set up in a back corner of the big "back room". He advised us to be careful, because the IRS could count that as a taxable employee benefit.) -- ______c_________________________________________________________________ Mike M Nally * Tiv^H^H^H IBM * Austin TX * For the time being, m5@tivoli.com * m101@io.com * <URL:http://www.io.com/~m101> * three heads and eight arms.