(FORTUNE Magazine) – Since 1982, 29 states have undertaken ((tax)) amnesty programs as a relatively painless way to raise revenue . . . Not all states asked amnesty applicants why they were originally delinquent. But when the questions were raised, a variety of reasons were given . . . One amnesty applicant in Arizona . . . said he did not file a return earlier because the family dog died on the tax return form. -- From an article in the New York Times.