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Ask Americans about the most pressing concerns for the nation, and overhauling the tax code probably isn't all that high on the list — that is, unless those Americans happen to be Rep. Dave Camp, R-Mich., and Sen. Max Baucus, D-Mont., the chairmen of the congressional tax-writing committees.

The two lawmakers are on a mission to simplify the tax code.

When they're out on the road selling that tax overhaul, they don't wear ties and they skip much of the formality of Washington — like last names even. Just call them Max and Dave.

On a recent Monday morning, they found themselves in Debbie Schaeffer's appliance store in New Jersey, Mrs. G TV and Appliances. After looking over some high-end ovens, the chairmen sat down with Schaeffer at a faux kitchen island near the front of the store to talk taxes.

"Right now, it's just so extremely complicated," Schaeffer says.

Welcome to the tax overhaul road show — the public part of Max and Dave's bipartisan push for a fairer, flatter, simpler tax code. Their leading question to the business owners and taxpayers they visit is: Wouldn't it be better if the tax code were simpler?

The answer is always: Yes, but...

In Schaeffer's case, Baucus asks her about getting rid of a bunch of deductions. That would mean lower tax rates, he says, maybe even a top rate as low as 25 percent.

"You'd pay a lower rate," he says. "Is that an approach that makes sense?"

Schaeffer says it is. Then comes the "but."

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