I am writing this on April 15th, Income Tax Day. Of course, my accountant is filing an extension for me as he has done for the past three years. Each year I have more and more trouble getting my records together for him. It isn't that difficult -- it's just that as time goes on, I find myself resenting the incredible time and trouble that the present tax system imposes on business and individuals. I find myself siding with those who believe the present tax system is not salvageable and the whole damn thing should be scrapped in favor of a national sales tax.

I do not have a philosophical problem paying my share of taxes. I love my country and believe paying taxes is necessary to provide the freedoms we enjoy in the United States. I also believe that there has to be a better way. I will be writing my representatives to let them know how I feel. I hope you will do the same no matter which side of the argument you are on.

An update on our membership in NACM as mentioned here last month... They have already managed to collect enough deadbeat accounts to pay for the membership fee. They are a thoroughly professional organization whose communication and follow-up skills are wonderful. They are still working on our big deadbeat, but I believe they will be successful.

Despite reading a thousand times how "cash is king" and that managing cash flow is one of the most important things you must do, nothing will teach this lesson better than reviewing your receivables and payables and realizing that if your late payers would only pay their bills, then you could get mostly current with yours.

Many thanks to Milt Shapiro of Shapiro & Associates, West Bloomfield, who reads this column and responded to my request to send me any pearls of business wisdom that one may encounter. He faxed me a great article in exchange for one I faxed to him. It helps to know someone still reads this column. The opening paragraph of his article is a gem, and basically says that entrepreneurs end up learning that the small business owner operates in an environment that is constantly trying to defeat him. Sort of like swimming up-stream forever. Next year it will be 5 years -- and we're still swimming.