A concurrent resolution expressing the sense of Congress with respect to the complexity of Federal income tax forms.

Expresses the sense of Congress that: (1) the Internal Revenue Service should simplify Federal income tax forms to make them easily understandable; (2) State and local Governments which impose an income tax should model their tax forms on the simplified Federal forms; and (3) Congress should revise the language of the Internal Revenue Code to make it easily understandable to the average citizen.