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But if common sense prevailed, Congress would scrap the entire program. In a critique to the IRS three years ago, Jack Workman, a West Virginia coal man, said the credit as used "has made good coal producers bad and has messed over the general economy of the coal industry." Alas, for that matter, it has messed over taxpayers and energy consumers in all 50 states as well. --With reporting by Laura Karmatz/New York and research by Joan Levinstein/New York