From the San Francisco Bay Guardian, a great article that connects the dots between the IRS's plans to downsize its estate tax division and the mania in Congress. It's definitely worth checking out, especially if you're new to the estate tax debate. Here's one interesting (but purely speculative) point from the article: Estate planner Schiller likened opponents of the estate tax to medieval villagers who complained of gout to prove how well nourished they were. "People want to believe they have an estate-tax problem," he said, "so they can feel successful."