Tax Cuts Explained
UPDATE: As Kang pointed out, the piece is misattributed. Snopes tracks it down as far as a letter in the Chicago Tribune on 4-Mar-01, by a Don Dodson of Fort Worth TX.
The Chicago Tribune version included no additional information about the item, however, not even an indication that the submitter claimed to be its author. Given that readers frequently send non-original items to newspapers as "letters" (an apocryphal item about President Clinton was published under at least four different names, for example), we're not quite ready to declare this mystery solved.