The Miami Herald James Russell Column.(Originated from The Miami Herald)

Apr. 16--FLAT TAX WOULD SMOOTH OUT THE TRAVAIL OF FILING Hooray! Tomorrow is T-Day, a time for celebration or maybe just an occasion to breathe a sigh of relief.

It's that special time of year when tens of millions of Americans file their income tax returns. While not exactly a joyous event, it offers some measure of satisfaction just in the knowledge that it's all over for another year.

The task seems to get harder every time, this annual wrestling with multiple forms and figures to satisfy the Internal Revenue Service. Every now and then the government "simplifies" the tax filing system, although Washington's definition of simplification defies logic.

It …