(MONEY Magazine) – The January issue shows ''How to Stop Paying 40% of Your Income in Taxes.'' But I think the income tax ought to be eliminated entirely. No, I am not a tax protester. Far from it. I am a practicing C.P.A., and a significant portion of my income is derived from preparing tax returns. The Internal Revenue code has evolved into one of the most intricate globs of legal mumbo jumbo in history. We need a system that is much less complicated and far more fair to the poor, the middle and the rich -- a system without tricks, gimmicks or shelters. And that system is a national consumption tax. What would be taxed? Practically everything. To help poor people, major exceptions would include -- but not be limited to -- food, medicines and medical care, the first $300 to $500 of rent, and utilities that provide heat and electricity. Gary M. Barnbaum Woodland Hills, Calif.

Your article says that to avoid paying 40% of income in taxes, ''get deeper into tax planning . . . or get set to celebrate the new millennium as an equal-opportunity taxpayer: half for you, half for them.'' Have you forgotten who ''them'' is? Our tax dollars (at least some) are put to use for us. If you really don't want to pay taxes, fine. We won't have any roads, but that's okay. I'll just drive my four-wheeler through your front yard. Oh, and while I'm there, I'll dump a barrel of raw sewage too, since we won't have a sewer system. And don't try to stop me, or I'll shoot you and burn down your house. And since we won't have any police or fire departments, I'll get away with it. Dale Allen Pommer Nashville