And, of course, Dole, being a professional politician and the Republican Party's presidential candidate, knows that people do not like paying taxes or wish that the amount they had to pay was lower. So, on to the tax-lowering-band-wag-on he did jump.

Maybe every voter, in order to influence his electoral voter, should really examine Dole's record concerning taxes. Perhaps what he says is as he will do. And, of course, it is possible for a tiger to change its stripes, isn't it?

Even Jack Kemp (who now loves Dole) once made the statement Dole never found a tax hike that he didn't like. That was earlier this year when Kemp decided to back Forbes because of Forbes's flat tax proposal and Dole's past actions in increasing taxes.

Newt Gingrich, a leader in the party, developed great contempt for Dole's attitude concerning taxes. He called Dole "the tax collector for the welfare state." This followed years, l982 to present, of Dole being involved in nearly every tax increase felt by the public.

As an example of Dole's actions that led to Gingrich's contempt, in l981 Democrats fought for and enacted a less costly tax package that focused more on working families. But, that same year, Dole knew that tax cuts made by Democrats would lead to trouble. So, in l982, he engineered a package of tax increases and revenue enhancers that took back about a third of the cuts (information given in Ammo, Vol.29, No. 5).

Dole supported many other tax increases in the following years, earning him the contempt of Gingrich and Kemp, his current running mate.

Therefore, one can conclude that Dole did all he could to increase taxes to the current level. Maybe what he should promise is to do away with all the tax increases he helped engineer or fought to pass.

As most people now know, Dole is promising to lower taxes 15 percent across the board. If somehow, based in part on this campaign promise, Dole does become president, will he work to lower taxes and, later, as in l982, realize the mistake and then work even harder to get the cuts back? He has done it before so the potential certainly exists.

That is one of the questions that Dole should be asked, particularly since his record screams out it would be exactly what he would do. Then, again, he might just forget the promise (as Bush did with his promise of no more tax increases) and increase taxes to offset the deficit and balance the budget.

The writer admits that he is new at writing politically-based articles. But, one only has to be logical to find flaws in Dole and his promises. One could reason, for example, that Dole hasn't explained exactly how the plan to decrease taxes would work. The money, as far as the budget is concerned, is required. If it isn't required, then why were the taxes paid through past increases, anyway?

Presuming the necessity when the last few tax hikes went into effect, then it is logical that whatever programs the increased taxes paid for (excepting Congress increasing its own pay several times and their retirements nearly every year), would have to be cut. Hmmm.

The answers voters need, other than just rhetoric, is the exact plan for cutting the taxes. Speak up, Dole, we can't hear you.

One might take this into consideration. Dole has also promised (again focusing on taxes) there will be major changes in the IRS, presumedly to save the tax-payers money and time.

But, just as with the 15 percent tax cut, he has failed to answer any questions as to what the changes will be and how the changes will be made. That leaves a terrific amount of unanswered questions.

This writer suspects that Dole suspects, and rightly so, that Americans are fed up with the IRS, its power, its methods of collecting, its ambiquous and too-complex regulations, and the unfairness that is generally felt by everyday people who are certain that the wealthy are not paying their fair share.

Hence, Dole is likely trying to mislead easily misled people, not just because of the gut-wrenching experiences people have when dealing with their taxes and the IRS, but, in part, because of a bit of interest in Forbes's tax proposal and Kemp's past desires to modify the current system.

As it stands at this moment, he is attempting to cause people to believe he will make great changes without really saying anything at all. A lot of verbage without substance.

This writer has a question Mr. Dole should have to answer and the answer would be saying something. If it is possible to decrease the tax burden across the board by 15 percent, why hasn't he presented it to Congress as a bill in the last three-and-a-half years?

Why a promise now? He has had plenty of time to fight for the cut during the current administration. Isn't it still true that actions speak much louder than words?

Or, was he just too busy battling for party power and against improvements the administration might have made? Either way, the public lost out.

And, then, there is this question. Since Dole has promised changes in the IRS, along with the tax cut, why hasn't he worked to get changes in the IRS incorporated in the past? Why wait until now to talk about it? Perhaps his efforts are too often not focused properly or, most likely, just politically-based crap.

One must judge a man based not on what he says he will do but, instead, on what he does or has done. Dole's overall actions concerning taxes have been to increase them and to favor the wealthy as often as possible. That is the reality that is Bob Dole.

In regards the Dole's promises to date, the most obvious conclusion one can reach is that Dole's promises are just average everyday political ploys used during a major campaign but at no other time.

The writer states average because there isn't any imagination (who didn't know Dole wouldn't talk about lowering taxes?) or completion in the ploys. Above average, or really inspired, ploys would have had plans that could be stated clearly, and possibly actually work, not just statements made to the faith held by well-wishers.

Besides, everyone of you know from past experience that any campaign promises concerning tax cuts are more likely to be as campaign promises have historically been, nothing more than the quest for votes.

To sum this up, Ladies and Gentlemen, what I am saying is to forget anything Dole utters about taxes except - if he talks about lowering them, he is most likely lying and hasn't any intention of carrying it out.