Dear Pearl,

You state that this aspect of the tax code is "not fair!" I am sorry to inform you but that the tax code was written by IRS and Congress to ensure maximum tax revenue collection! Clearly, the middle class must bear the tax burden.

A few years ago, the medical expenses deductions were deducted as an adjustment against income without any limitations, same was true of charitable deductions as well.

Now, of course with rampant budget deficits, the IRS has enormous pressures from Congress to enhance tax revenue. Hence, all these limitations that tend to prevent middle class taxpayers from gaining any benefit in claiming these deductions.