Unpopular tax increases and painful spending cuts are the distasteful alternatives that Congress faces in reducing next year's federal budget deficit to the $144 billion limit required by the Gramm-Rudman measure. But now a growing number of lawmakers are talking about including a third, relatively painless remedy: a onetime federal tax amnesty that would allow past evaders to clear their slates--and at least part of Uncle Sam's--in a single stroke.
Since last month three amnesty bills have been introduced in the Senate, one of which has a companion measure in the House. Last week the idea got a boost from Ronald...